A business has taken the following data from its books of account at 31 December 2018, which was its first year of trading. The amounts (in $000) are: carriage inwards $12$, carriage outwards $15$, closing inventory $86$, purchases $286$, returns inwards $10$, returns outwards $2$, revenue $524$. What is the gross profit for the year ended 31 December 2018?
- A$301\,000$
- B$304\,000$
- C$320\,000$
- D$328\,000$