Heller Enterprises reports the following information.

	2017	2016
Cash	$10,800	$10,600
Operating assets	$18,500	$18,800
Operating liabilities	$14,100	$14,800
Net operating profit after tax	$10,200	$10,300
Weighted average cost of capital	6.0%	6.0%

What is the company's residual operating income (ROPI) for 2017?

Select one:

A. $9,072

B. $6,200

C. $9,312

D. $9,960

E. None of the above