Harry and Ben, equal partners, formed Let There Be Light Partnership. During the current year it had the following revenues, expenses, gains, losses, and distributions: $ 70,000 Sales $ 8,000 Long-Term Capital Gain $ 5,000 Qualified Dividends $ 28,000 Cost of Goods Sold Employee Wages $ 15,000 Guaranteed Payment to Ben $ 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 the information above regarding Let There Be Light: A. What is Ben's ordinary business income (loss) for the year? B. What are Ben's separately stated items