Starship Corporation uses residual income to evaluate the performance of its divisions. The company's minimum required rate of return is 14%. In January, the Commercial Products Division had average operating assets of $970,000 and net operating income of $143,700. What was the Commercial Products Division's residual income in January?

	1.	$7,900
	2.	-$20,118
	3.	$20,118
	4.	-$7,900