If average operating assets are $$200,000,$ the turnover is $2\mathrm{.}0,$ the return on investment $($ ROI $)$ is $30\%,$ and the minimum required rate of return on average operating assets is $14\mathrm{.}0\%,$ then the residual income is closest to:

Multiple Choice

$$60,000.$

$$116,000.$

$$32,000.$

$$88,000.$