Which of these businessess would not be required ti file a balance sheet with the tax return?

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

B. DBS a partnership with $275,000 in gross receipts and $150,000 in assets

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

D. BLA a Corporation with $240,000 in gross receipts and $290,000 in assets