The Box Manufacturing Division of the Allied Paper Company reported the following results from the past year. Shareholders require a return of 9%. Management calculated a weighted-average cost of capital (WACC) of 2%. Allied's corporate tax rate is 40%. Sales $900,000 Operating income 315,000 Total assets $1,700,000 Current liabilities 100,000 What is the division's Residual Income (RI)? A) $162,000 B) $281,000 C) $234,000 D) $126,000