Blueberry Corp $\begin{array}{llr} \text { Loss due to theft } &\$189,000\\ \text { Payment of fire insur ance for calendar year 2020 } &270,000\\\end{array}$

Blueberry Corp. had the following transactions during the quarter ended March 31, 2020: $\begin{array}{llr} \text { Loss due to theft } &\$189,000\\ \text { Payment of fire insur ance for calendar year 2020 } &270,000\\\end{array}$
What amount should be included in Blueberry's income statement for the quarter ended March 31, 2020? $\begin{array}{ccc} &\text { Loss from Theft}&\text {Insurance Expense}\\\end{array}$
A) $\begin{array}{ccc} &\quad\quad \$ 0 &\quad\quad\quad\quad\quad \$ 270,000 \\\end{array}$
B) $\begin{array}{ccc} &\quad \$ 189,000 & \quad\quad\quad\$ 270,000 \\\end{array}$
C) $\begin{array}{ccc}&\quad \$ 31,500 &\quad\quad\quad\quad \$ 67,500 \\\end{array}$
D) $\begin{array}{ccc} &\quad \$ 189,000 &\quad\quad\quad\quad \$ 67,500\end{array}$