The XYZ partnership provides that D will receive a guaranteed salary of $30,000 each year for her services as an accountant. She will also receive one-third of the taxable income or loss. For the current year the partnership has ordinary income of $18,000 before the salary payment, a Section 1231 gain of $9,000, and short-term capital gain of $3,000. All taxpayers are cash method and have a calendar year end. The $30,000 salary is paid to D evenly throughout the year. What is XYZ's ordinary income or loss?