The Fashion Hat Division of Stylish Company had the financial results as follows: Sales $5,000,000 Operating income $550,000 Total assets $1,000,000 Current liabilities $1,380,000 Stylish's target rate of return is 23% and the weighted average cost of capital is 8%. Its effective tax rate is 30%. Which of the following is the Fashion Hat Division's Residual Income (RI)? O A. $230,000 OB. $320,000 O C. $480,000 OD. $80,000