there is equal partners, form the Ant World Partnership. During the year, Ant World had the following revenue, expenses, gains, losses, and distributions:

Cost of Goods Sold $ 91,500

Cash Distribution to Harry $ 16,300

Municipal Bond Interest $ 2,800

Short-Term Capital Gains $ 5,800

Employee Wages $ 41,300

Rent $ 11,300

Charitable Contributions $ 26,300

Sales $ 181,500

Repairs and Maintenance $ 6,300

Long-Term Capital Gains $ 13,300

Fines and Penalties $ 6,300

Guaranteed Payment to Lloyd $ 26,300

Given these items, what amount of ordinary business income (loss) and what separately stated items should be allocated to each partner for the year?