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

Rental real estate income $ $7,000$

Sales revenue $96,000$

$1245$ recapture income $11,000$

Interest income $14,000$

Cost of goods sold $(38,000)$

Depreciation$$MACRS $(2,000)$

Supplies expense $(7,000)$

Employee wages $(7,000)$

Investment interest expense $(9,000)$

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.$]$ If you determine an item to be an ordinary income item, include the amount to be able to calculate ordinary income.

Note: Negative amounts should be entered with a minus sign. Leave no answer blank. Enter zero if applicable.