-Assume That Firm B Can Divest Itself of $20,000 of Firm

$\begin{array}{lrrr}&\text { Firm A }&\text { Firm B }&\text { Firm C }\\\text { Actual earnings } & \$ 6,000 & \$ 14,000 & \$ 18,000 \\r & 10 \% & 8 \% & 12 \% \\B V_{t-1} & \$ 100,000 & \$ 150,000 & \$ 190,000\end{array}$
-Assume that Firm B can divest itself of $20,000 of unproductive capital with earnings falling by only $3,000.Abnormal earnings are

A) $200.
B) $400.
C) $600.
D) $800.