Which of these businesses would NOT be required to file a balance sheet with the tax return?

ORB, a C corporation, with $245,000 in gross receipts and $50,000 in assets.

DBS, a partnership, with $275,000 in gross receipts and $150,000 in assets. IT IS NOT THIS ANSWER

JAS, an S corporation, with $175,000 in gross receipts and $260,000 in assets.

BLA, a C corporation, with $240,000 in gross receipts and $290,000 in assets.