Which of these businesses would not be required to file a balance sheet with the tax return? 1. ORB a C Corp with $245000 in gross receipts and $50000 in assets 2. DBS a partnership with $275000 in gross receipts and $150000 in assets 3. JAS an S co6 with $175000 in gross receipts and $260000 in assets 4. BLA a C Corp with $240000 in gross receipts and $290000 in assets