The Rock Glen House B&B is operated as a sole proprietorship and had the following income and expenses for the year: Room rental income $137,896 Vending machine income 2,100 Advertising expense 4,810 Depreciation for book and tax purposes 18,100 Mortgage interest on the B&B 22,987 Wages of cleaning people 17,540 Taxes and licenses 6,420 Supplies consumed 18,870 Business insurance 6,300 Laundry expenses 4,289 Accounting fees 1,850 Office expenses 2,400 Utilities 6,350 All of the above amounts relate to the business portion of the Bed & Breakfast; the personal portion is accounted for separately. The Rock Glen House B&B uses the cash method of accounting and has no inventory. The employer tax ID number is 95-1234567. What is the Qualified business income or (loss)?