the answer should be C but i don't know how to get there.

The Hum Division of the Ho Company reported the following data for last year: $800,000 $650,000 $50,000 $30,000 0,000 600,000 1 200 Operating expenses Stockholders equity$20 Average operating assets Minimum required rate of return 15. The residual income for the Hum Division last year was: A. $126,000 B. $46,000 $78,000 D. $22,000