[The following information applies to the questions displayed below.] Jhumpa, Stewart, and Kelly are all one-third partners in the capital and profits of Firewalker General Partnership. In addition to their normal share of the partnership's annual income, Jhumpa and Stewart each receive an annual guarateed payment of $10,000 to compensate them for additional services they provide. Firewalker's income statement for the current year reflects the following revenues and expenses:

Sales revenue	$	340,000
Interest income		3,300
Long-term capital gains		1,200
Cost of goods sold		(120,000	)
Employee wages		(75,000	)
Depreciation expense		(28,000	)
Guaranteed payments		(20,000	)
Miscellaneous expenses		(4,500	)
Overall net income	$	97,000

(Leave no answer blank. Enter zero if applicable.)

a-1. How much ordinary business income (loss) would Firewalker report for the current year?

a-2. What separately stated items will it report on its return for the year?