[The following information applies to the questions displayed below.] Georgio owns a 10 percent profits and capital interest in Rain Tree LLC. For the current year, Rain Tree had the following revenues, expenses, gains, and losses: Sales revenue $ 85,000 Gain on sale of land (1231) $ 13,600 Cost of goods sold $ (46,750 ) DepreciationMACRS $ (4,250 ) 179 deduction* $ (14,500 ) Employee wages $ (20,000 ) Nondeductible fines and penalties $ (3,800 ) Municipal bond interest $ 7,300 Short-term capital gains $ 6,150 Guaranteed payment to Sandra $ (3,700 ) *Assume the 179 property placed in service limitation does not apply. a. How much ordinary business income (loss) is allocated to Georgio for the year?