The Box Manufacturing Division of the Allied Paper Company reported the following results from the past year. Shareholders require a return of 5%. Management calculated a weighted-average cost of capital (WACC) of 2%. Allied's corporate tax rate is 25%. Sales (Operating income Total assets Current liabilities $300,000 60,000 $1,000.000 100,000 What is the division's Residual Income (RI)? A) $40,000 B) $45,000 C) $10,000 D) $15,000