Payne Company Reported the Following Information for the Current Year

Multiple Choice

Payne Company reported the following information for the current year: $\begin{array}{llr} \text {Sales } &\$910,000\\ \text { Average operating assets} &\$410,000\\ \text { Desired ROI } &14\%\\ \text { Operating income } &\$61,000\end{array}$
The company's residual income was:

A) $9,000.
B) $57,400.
C) $3,600.
D) $12,600.