A division is evaluated based on ROI or residual income. Which of the following actions is mostly likely to be taken by the division?

	A.	Increase research and development expenditure by $300,000.
	B.	Leasing profitable assets rather than buying and keeping them.
	C.	Buy and keep a profitable asset throughout the year rather than buying it right after the years start and selling it right before the year end.
	D.	Paying on accounts payable fast for $80,000.