18,000 transactions are processed by the back office of ABC bank in a year. The probability of a failed transaction is 4% and the expected operational loss given that a transaction has failed is $1000. Assume no variability in LGE and the unexpected loss is $195.95. The gross income generated by these transactions is $58 million. The regulatory capital for operational risk under IMA (Internal Measurement Approach) is closest to Select one: a. $8.7 million b. $83,181.7 c. $407,550.6 d. $22.639