Ben is a 50% partner in the BC partnership. BC uses a September 30th fiscal year-end. The partnership reported ordinary income of $200,000 for 2019 and $140,000 for 2020. Ben will report ordinary income for his tax year ending December 31, 2019 of:

a. $100,000.

b. $92,500.

c. $85,000.

d. $70,000.

e. None of the above.