The following information pertains to Travis Concrete:

Sales revenue $ $2,300,000$

Gross margin $760,000$

Income $106,000$

Invested capital $610,000$

The company's imputed interest rate is $9\%.$

The residual income is:

Multiple Choice

$$96,460.$

$$101,000.$

$$51,100.$

$$54,900.$

$$37,600.$