Elmer received the following distributions from Virginiana Mutual Fund for the calendar year $2012$:

Ordinary dividends $($nonqualifying$)$ $$250$

Capital gain distributions $170$

Nontaxable distributions $80$

Elsie, Elmer's wife, did not own any of the Virginiana Mutual Fund shares, but she did receive $$1,600$ in interest on a savings account at the Moss National Bank. Elmer and Elsie filed a joint income tax return for $2012.$ What portion of the distributions from Virginiana Mutual Fund is taxable as ordinary income on their $2012$ individual income tax return?

Question $2$ options:

a$)$ $$0$

b$)$ $$250$

c$)$ $$420$

d$)$ $$500$

e$)$ None of the above