Whispering Pines Realty, Inc. is owned by four individuals. Last year the following income items were reported: Dividends Interest on demand deposits Rental income Property tax Cost recovery deduction 10,000 5,000 300,000 25,000 60,000 Whispering Pines' adjusted ordinary gross income (AOGI) are: a. $315,000 AOGI $230,000 AOGI $290,000 AOGI $400,000 AOGI b