For the period just ended, United Corporation's Delta Division reported profit of $31.9 million and invested assets of $220 million. Assuming a required rate of return of 12%, which of the following choices correctly denotes Delta's return on investment (ROI) and residual income? ROI Residual Income A. 12.0% $(5.5) million B. 12.0% $5.5 million C. 14.5% $(5.5) million D. 14.5% $5.5 million E. 14.5% $26,4 million