The following results for the year pertain to the Northern Division of Garvey Corporation:Revenues$$400,000$Taxes$$60,000$Net Income$$100,000$Northern's total divisional assets are $$1,200,000.$ Northern's minimum required rate of return is $12$ percent. Residual income for Northern Division is:Question $4$ Select one:a$.$$$144,000$cross outb.$($$$104,000)$cross outc.$$16,000$cross outd.$$240,000$