Elmer Received the Following Distributions from Virginiana Mutual Fund for the Calendar

Elmer received the following distributions from Virginiana Mutual Fund for the calendar year 2013: $\begin{array}{ll}\text { Ordinary dividends (nonqualifying) } & \$ 250 \\\text { Capital gain distributions } & \$ 170 \\\text { Nontaxable distributions } & \$ 80\end{array}$ Elsie,Elmer's wife,did not own any of the Virginiana Mutual Fund shares,but she did receive $1,600 in interest on a savings account at the Moss National Bank.Elmer and Elsie filed a joint income tax return for 2013.What portion of the distributions from Virginiana Mutual Fund is taxable as ordinary income on their 2013 individual income tax return?

A) $0
B) $250
C) $420
D) $500
E) None of the above