USProducts Operates Two Divisions with the Following Sales and Expense

Multiple Choice

U.S.Products operates two divisions with the following sales and expense information for the month of May: North Division: Sales $240,000; Operating income $72,000, Operating assets $600,000.
South Division: Sales $160,000; Operating income $80,000, Operating assets $800,000.
U.S.Products expects a minimum return of 10% should be earned from all investments.
South Division's residual income for May is:

A) $(8,000) .
B) $0.
C) $8,000.
D) $12,000.