The Hum Division of the Ho Company reported the following data for last year: Net operating income Interest expense Tax expense Stockholders' equity Average operating assets Minimum required rate of return The residual income for the Hum Division last year was: $ 150.000 $ 50,000 $ 30,000 $ 200,000 $ 600,000 12% O $78,000 O $46,000 $22,000 O $126,000