What is Rochelle's total share of partnership items reported on her Schedule K-1 from Megawatt Partnership for the year 2023, considering the following information:

- Ordinary income: $41,800
- Section 1231 loss: ($4,000)
- Tax-exempt interest income: $2,500

A) $39,300
B) $40,800
C) $40,300
D) $44,300