Selected financial data for The Portland Porcelain Works Coffee Mug Division is as? follows:

Sales	?$2,000,000
Operating income	?$400,000
Total assets	?$800,000
Current liabilities	?$160,000
Target rate of return	?15%
Weighted average cost of capital	?6%

What is The Portland Porcelain Works Coffee Mug Division residual? income?

A.

?$520,000

B.

?$280,000

C.

?$120,000

D.

?$352,000