Mountville's results for the year and the potential new investment are shown below. If the new investment is approved and expected to create sales of $142,000, a contribution margin of 60% of sales and added fixed costs of $90,000, what is the next year's Residual Income expected to be (assume rest of firm operates same as last year)? Express as a whole number. Sales Variable expenses Fixed expenses Average operating assets Minimum rate of return New investment $1,000,000 $300,000 $600,000 $700,000 6% $145,000