Westerville Company reported the following results from last year's operations Sales Variable expenses Contribution margin Fixed expenses Net operating income s 1,409,080 680,000 728,080 440,00e $288,600 Average operating assets875,080 At the beginning of this year, the company has a $300,000 investment opportunity with the following cost and revenue characteristics: Sales Contribution margin ratio Fixed expenses 5 489,009 88% of sales $ 336,008 The company's minimum required rate of return is 15% 13. lf the company pursues the investment opportunity and otherwise performs the same as last year, what residual income will it earn this year