HokiPoki, 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 HokiPoki ......... ($3,000)
As part of preparing HokiPoki'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?