Lloyd and Harry, equal partners, form the Ant World Partnership. During the year, Ant World had the following revenue, expenses, gains, losses, and distributions: Cost of Goods Sold$ 94,000 Cash Distribution to Harry$ 16,800 Municipal Bond Interest$ 3,300 Short-Term Capital Gains$ 6,300 Employee Wages$ 41,800 Rent$ 11,800 Charitable Contributions$ 26,800 Sales$ 184,000 Repairs and Maintenance$ 6,800 Long-Term Capital Gains$ 13,800 Fines and Penalties$ 6,800 Guaranteed Payment to Lloyd$ 26,800 Given these items, what amount of ordinary business income (loss) and what separately stated items should be allocated to each partner for the year?