Shirelle and Newman are each 50% partners of a business which operates as a partnership. The business

Question:

Shirelle and Newman are each 50% partners of a business which operates as a partnership. The business reports the following results:
Revenue……………………......... $95,000
Business expenses………….... 48,000
Investment expenses………….. 8,000
Short-term capital gains…….. 15,000
Short-term capital losses(22,000)
How do Shirelle and Newman report these items for tax purposes?