Duo Partnership Reports the Following Items for the Year In Addition to Reporting Separately Stated Items on the Form

Duo Partnership reports the following items for the year: $$\begin{array} { | l | r | } \hline \text { Sales } & \$ 750,000 \\\hline \text { Wage expense } & 300,000 \\\hline \text { Rent expense } & 50,000 \\\hline \text { Charitable contributions } & 10,00 \\\hline \text { Short-term capital gain } & 20,000 \\\hline \text { Sec. } 179 \text { expense } & 100,00 \\\hline\end{array}$$ In addition to reporting separately stated items on the Form 1065,Duo will report ordinary income of

A) $400,000.
B) $300,000.
C) $420,000.
D) $310,000.