On 12/31/X4, Zoom, LLC reported a $66,000 loss on its books. The
items included in the loss computation were $34,000 in sales
revenue, $19,000 in qualified dividends, $26,000 in cost of goods
sold, $54,000 charitable contribution, $24,000 in employee wages,
and $15,000 of rent expense. How much ordinary business income
(loss) will Zoom report on its X4 return?