On 12/31/X4, Zoom,LLC, Reported a $54,000 Loss on Its Books

Multiple Choice

On 12/31/X4, Zoom,LLC, reported a $54,000 loss on its books. The items included in the loss computation were $26,000 in sales revenue, $11,000 in qualified dividends, $18,000 in cost of goods sold, $46,000 in charitable contributions, $16,000 in employee wages, and $11,000 of rent expense. How much ordinary business income (loss) will Zoom report on its X4 return?

A) ($8,000)
B) ($19,000)
C) ($54,000)
D) ($89,000)