The following are the earnings and dividend forecasts made at the end of 2015 for a firm with $40.00 book value per common share at that time. The firm has a required equity return of 10% per year. 2016 2017 2018 EPS 4.00 4.60 5.10 DPS 1.25 1.75 2.30 Forecast return on common equity (ROCE) and residual earnings for each year, 2016-2018. What will be the residual earnings for 2017. Select one: O a. 0.110 b. 0.150 OC. 0.325 d. 0.540