Dellarte Corporation has two major divisionslong dashAgricultural Products and Industrial Products. It provides the following information for the year. Agriculture Division Industrial Division Net sales $ 150 comma 000 $ 1 comma 500 comma 000 Operating income $ 46 comma 000 $ 218 comma 000 Average assets $ 330 comma 000 $ 5 comma 500 comma 000 Target rate of return 14.0% 10.0% Calculate the residual income for the Agriculture Division A. $( 200 ) B. $ 25 comma 000 C. $ 104 comma 000 D. $ 46 comma 000