The Pasta Division of Whole Grain Corporation had sales of $ 7 comma 200 comma 000 and operating income of $ 1 comma 440 comma 000 last year. The total assets of the Pasta Division were $ 4 comma 000 comma 000 , while current liabilities were $ 300 comma 000 . Whole Grain Corporation's target rate of return is 19 %, while its weighted average cost of capital is 6 %. The effective tax rate for the company is 45 %. What is the Pasta Division's Residual Income (RI)?