Patricia,a Professional Gambler,had the Following Income and Expenses in Her

Patricia,a professional gambler,had the following income and expenses in her business: $\begin{array}{lr}\text { Gambling winnings}&\$275,000\\\text {Expenses }&\\\text {Fees paid for illegal information }&18,000\\\text {Travel costs }&\$8,000\\\text {Office expenses }&5,000\\\text {Supplies }&3,000\\\text {Business long-distance phone charges }&1,000\\\text {Tickets for illegal parking }&900\\\end{array}$
How much net income must Patricia report from this business?

A) $0.
B) $239,100.
C) $240,000.
D) $258,000.