G Co. and B Co. are equal partners in The Bookstore which had a net income for tax purposes this year of $300,000 before deducting capital cost allowance of $72,000. Both corporate partners had a net income for tax purposes before the partnership income of $200,000. The partners minimize taxes whenever possible. The partnership net income for tax purposes is:
A) $72,000
B) $228,000
C) $300,000
D) $328,000