I'm confused about how the answer is E

Sales and operating data for the investment centers of three different companies are given below: Investment Center for Company A $60,000 Investment Center for Company B $100,000 Investment Center for Company C $80,000 Sales Revenue Capital $15,000 $50,000 $20,000 Operating Income $3,000 $9,000 $1,800 Company's Hurdle Rate 15% 18% 8% Each investment center is presented with an investment opportunity that requires a $10,000 investment and is expected to yield a rate of return of 19%. If performance is being measured using Residual Income, which investment center(s) will accept the opportunity? a. Only the investment center for Company B b. Only the investment center for Company A C. The investment centers for Companies B and C d. The investment centers for Companies A and C e. The investment centers for Companies A, B, and C