A partnership has a year-end of December 31. Partner A has a 40% interest in the partnership and partner B has a 60% interest. Partnership income information is as follows: Business income for the year ended 31 Dec 2022 - $470,000 Business income for the year ended 31 Dec 2023 - $410,000 Partner A is an individual and Partner B is a corporation with a year end of March 31. For Partner B's tax year ended 31 March 2022, it included and adjusted stub period accrual (ASPA) amount of $18,500. How much partnership income does B report in its income tax return for 31 March 2023?