The Rainy Division of Seattle Corporation reported the following results from the past year. Shareholders require a return of 12%. Management calculated a weighted average cost of capital (WACC) of 4%. Rainy's corporate tax rate is 35%. Sales $900,000 Operating income 270.000 Total assets 1,400,000 Current liabilities 800,000 What is the division's Residual Income (RI)? O A. $108,000 O B. $102,000 O C. $162,000 OD. $270,000