The Information Below Is Provided by the Talbot Cleaning Supply

Multiple Choice

The information below is provided by the Talbot Cleaning Supply Company:
$\begin{array} { l r } \text { Sales } & \$ 200,000 \\\text { Operating profit } & 14,000 \\\text { Average operating assets } & 80,000 \\\text { Equity } & 50,000 \\\text { Minimum required rate of return } & 12 \%\end{array}$
Calculate residual profit.

A) $8,000
B) $4,400
C) $5,000
D) $4,000