Consider the following table of Actual earnings: Actual earnings r BVt-1 Firm A $ 6,000 10% $100,000 Firm B $ 14,000 8% $150,000 Firm C $ 18,000 12% $190,000 Assume that at the beginning of the year, Firm B divested itself of $20,000 of unproductive capital and earnings for the year fell by only $3,000. Abnormal earnings are: Multiple Choice $600 O $200 O $800 $400 O