Lloyd and Harry, Equal Partners, Form the Ant World Partnership

Lloyd and Harry, equal partners, form the Ant World Partnership. During the year, Ant World had the following revenue, expenses, gains, losses, and distributions: $\begin{array}{c}\begin{array}{lll}\text{Cost of Goods Sold}\\\text{Cash Distribution to Harry}\\\text{Municipal Bond Interest}\\\text{Short-Term Capital Gains}\\\text{Employee Wages}\\\text{Rent}\\\text{Charitable Contributions}\\\text{Sales}\\\text{Repairs and Maintenance}\\\text{Long-term Capital Gains}\\\text{Fines and Penalties}\\\text{Guaranteed Payment to Lloyd}\\\end{array}\begin{array}{lll}&&\end{array}\begin{array}{r}\mathbf{\$ 8 5 , 0 0 0} \\\mathbf{\$ 1 5 , 0 0 0} \\\mathbf{\$ 1 , 5 0 0} \\\mathbf{\$ 4 , 5 0 0} \\\mathbf{\$ 4 0 , 0 0 0} \\\mathbf{\$ 1 0 , 0 0 0} \\\mathbf{\$ 2 5 , 0 0 0} \\\mathbf{\$ 1 7 5 , 0 0 0} \\\mathbf{\$ 5 , 0 0 0} \\\mathbf{\$ 1 2 , 0 0 0} \\\mathbf{\$ 5 , 0 0 0} \\\mathbf{\$ 2 5 , 0 0 0}\\\end{array}\end{array}$ Given these items, what amount of ordinary business income (loss) and what separately-stated items should be allocated to each partner for the year?