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

Sales

$ $60,000$

Long$-$Term Capital Gain

$ $8,000$

Qualified Dividends

$ $5,000$

Cost of Goods Sold

$ $40,000$

Employee Wages

$ $15,000$

Guaranteed Payment to Managing Partner

$ $25,000$

Municipal Bond Interest

$ $5,000$

Section $179$ Expense

$ $10,000$

MACRS Depreciation

$ $8,000$

Section $1231$ Gains

$ $3,000$

Fines and Penalties

$ $1,500$

Given these items, what is Willow's ordinary business income $($loss$)$ for the year?