Rose Inc. reports gross profit as $200,000 in 20X1 and $260,000 in 20X2. However, an astute accountant discovers that mistakes were made in each year in determining ending inventory. At the end of 20X1, merchandise costing $18,000 was omitted from the year-end physical inventory count. At the end of 20X2, merchandise costing $7,000 was accidentally counted twice. What does the accountant believe the gross profit should be for 20X2?

A) $249,000

B) $235,000

C) $271,000

D) $285,000