Selected Data from Chering Division's Accounting Records Revealed the Following

Selected data from Chering Division's accounting records revealed the following:
If the minimum rate of return (i.e. ,cost of capital) was 13%,Chering Division's residual income (RI) would calculate to be:

A) $4,400.
B) $8,800.
C) $9,240.
D) $22,380.
E) $49,500.