Turtle Creek Partnership had the following revenues, expenses, gains, losses, and distributions:

Sales revenue$64,500 Long-term capital gains$3,900 Cost of goods sold$(21,600)DepreciationMACRS$(4,500)Amortization of organization costs$(1,420)Guaranteed payments to partners for general management$(17,100)Cash distributions to partners$(4,200)

a. Given these items, what is Turtle Creeks ordinary business income (loss) for the year?