The following information relates to last year's operations at the Legumes Division of Gervani Corporation:

Minimum required rate of return		12	%
Return on investment (ROI)		15	%
Sales	$	900,000
Turnover (on operating assets)		3	times

What was the Legume Division's net operating income last year?

A: $108,000

B: $135,000

C: $36,000

D: $45,000