-Assume That Firm a Can Increase Earnings by $4,000,by Cutting

$\begin{array}{lrrr}&\text { Firm A }&\text { Firm B }&\text { Firm C }\\\text { Actual earnings } & \$ 6,000 & \$ 14,000 & \$ 18,000 \\r & 10 \% & 8 \% & 12 \% \\B V_{t-1} & \$ 100,000 & \$ 150,000 & \$ 190,000\end{array}$
-Assume that Firm A can increase earnings by $4,000,by cutting costs.Abnormal earnings would be

A) ($1,000) .
B) $0.
C) $1,000.
D) $1,500.