62. Hoki Poki, a cash-method general partnership, recorded the following items for its current tax year:

Rental real estate income $ 2,000 Sales revenue 70,000

§1245 recapture income 8,000 Interest income 2,000 Cost of goods sold (38,000)

Depreciation—MACRS (9,000)

Supplies expense (1,000)

Employee wages (14,000)

Investment interest expense (1,000)

Partner’s medical insurance premiums paid by Hoki Poki (3,000)

As part of preparing Hoki Poki’s current-year return, identify the items that should be included in computing its ordinary business income (loss) and those that should be separately stated. [Hint: See Schedule K-1 and related preparer’s instructions at www.irs.gov.]