4. For the period just ended, United Corporation's Delta Division reported profit of $31.9 million and invested capital of $220 million. Assuming an imputed interest rate of 12%, which of the following choices correctly denotes Delta's return on investment (ROI) and residual income? Return on Residual Investment Income A 12.0% $(5.5) million B. 12.0% $5.5 million 14.5% $(5.5) million 14.5% $5.5 million E. 14.5% $26.4 million