A corporation's three divisions had the following operating data last year: Total assets Variable costs Revenue Controllable fixed costs Division A Division B Division C $ 400,000 $350,000 $200,000 $ 85,000 $130.000 $100.000 $ 210,000 $240,000 $190,000 $ 45,000 $ 65,000 $ 55,000 The required minimum rate of return is 15%. What is the residual income for Division B