31. The following information relates to the Cliff Division of Mountain Enterprises: Income for the period just ended: $1,500,000 Invested capital: $12,000,000 If the company has an imputed interest rate of 11%, Cliffs residual income would be: A. $165,000. B. $180,000. C. $187,500. D. some other dollar amount. E. a percentage greater than 11%