The Fashion Hat Division of Stylish Company had the financial results as follows: Sales Operating income Total assets Current liabilities $4,600,000 $690,000 $2,000,000 $1,080,000 Stylish's target rate of return is 20% and the weighted average cost of capital is 16%. Its effective tax rate is 30%. Which of the following is the Fashion Hat Division's Residual Income (RI)? OA. $290,000 B. $1,056,000 C. $400,000 D. $320,000