Consider the following information about company Gs performance and financial position in year t and t+1:

Net profit year t = $60

Net profit year t+1 = $80

Beginning book value of equity year t = 900

Dividend year t = $20

Dividend year t+1 = $50

Cost of equity = 10 percent

Company Gs abnormal earnings in year t+1 is:

A. ($10)

B. ($14)

C. $20

D. $30