Estes Company has assembled the following data for its divisions for the past year:

Division A Division B

average operating assets $500,000 ?

Sales ? $520,000

Net operating income $100,000 $20,300

turnover 1.25 4

margin ? 3.9%

min. required rate of return 14% ?

residental income ? $6,000

Division A's residual income is?

$20,000.

$30,000.

$35,000.

$45,000.