$$Rival $4-$Partnership,$$ a competitor of $$Capital Accounts Partnership,$$ has four partners. In this entity, each one is required to work full time and, per the agreement, is entitled to $$ of any profits and losses incurred. At the end of its first year, $$Rival Partnership$$ has the following data associated with it:

Gross income: $ $2,000,000$

Ordinary business expenses: $ $1,000,000$

Capital gains: $ $50,000$

Charitable contributions: $ $10,000$

Stock holding dividends: $ $20,000$

When receiving Form K$-1$ at tax time, each partner shows

A$.$ capital gains of $$50,000$; in the first year of operation, all partners must include the total amount of capital gains received

B$.$ charitable contributions of $$3,000$; a maximum $30\%$ deduction is permitted

C$.$ stock dividends of $$6,667$; the $$ profits rule does not apply to receipt of dividend income

D$.$ ordinary income of $$250,000$