I disagree with adding the ordinary income as an additional other income, on the contrary, this income should be entered as an adjustment as the cost basis of the stock which reduces the capital again.

the ordinary income means the difference between the ESPP employee price and market price has been already reported on the w-2 when the employee bought it. For example,

The market price for company X's stock is 100, an employee bought it for 85, the 15 dollars difference is the ordinary income which would be added to the employee's W-2 in the year she bought it.

Then the employee sells the stock for 120, the 1099-B will report the cost basis as 85, she should adjust it upward to 100.