$BCB$ partners operates a small gas station and has the following information from its $1065$ for $2020$: Gross Sales $680,000$ COGS $372,000$ repairs expense $3,500$ depreciation expense $9,000$ employee salaries $34,000$ charitable contributions $500sec1231$ gain $4,300$ short term capital gain $650$ guaranteed payments $30,000$ dividends income $1,050....$ What $isBCB$ partners ordinary income $($ form $1065$ page $1)$ for the year $?A.$$ $231,000B.$$ $261,000C.237,000D.261,500E.231,500$