Suppose a firm is projected to have:

Year $+1$

Common shareholders' equity at beginning of year

$

$5,433\mathrm{.}25$

Comprehensive income available for common shareholders $

$2,177\mathrm{.}88$

The cost of equity capital is $8\mathrm{.}9\%.$

What is the residual income in year $+1?$

A$.$ $$1,694\mathrm{.}32$

B$.$ $$2,111\mathrm{.}24$

C$.$ $$2,782\mathrm{.}89$

D$.$ $$3,232\mathrm{.}15$