On December 31, 2023, Tyler Partnership reported a $68,000 loss on its books. The items included in the loss computation were $21,000 in sales revenue, $15,000 in dividends, $21,000 in cost of goods sold, $50,000 charitable contribution, $20,000 in employee wages, and $13,000 of rent expense. How much ordinary business income (loss) will Tyler Partnership report on its 2023 tax return