Detroit Corporation has a required rate of return of 15%. The weighted average cost of capital is 10%. Information for Detroit Corporation operations over the past 2 years follows.

	2015	2014
Current assets	$120,000	$100,000
Property, plant and equipment (cost)	300,000	280,000
Accumulated depreciation	80,000	60,000
Current liabilities	90,000	70,000
Long-term debt	85,000	80,000
Pretax operating income	52,800	48,900
Income tax rate	30%	30%

What was the Detroit Corporation residual income for 2015?

Group of answer choices

$15,300

$3,300

$19,800

$(12,540)