Illuminating Light Partnership had the following revenues, expenses, gains, losses, and distributions: 
Given these items, what is Illuminating Light's ordinary business income (loss) for the year?
Definitions:
Distribution Centre
A specialized facility that is responsible for receiving, storing, and distributing products to retailers or customers.
Labour Cost
The expense associated with the work performed by employees, encompassing salaries, wages, and additional benefits.
Productivity
The ratio of outputs (goods and services) divided by one or more inputs (such as labour, capital, or management).
Labour Cost Per Unit
The total expense of labor required to produce a single unit of output, encompassing wages, benefits, and any other compensation.
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