For the Period Just Ended, Bax Corporation's Delta Division Reported

For the period just ended, Bax Corporation's Delta Division reported profit of $31.9 million and invested capital of $220 million. If the imputed interest rate is 12%, which of the following choices correctly denotes Delta's ROI and residual income? $\begin{array}{|l|c|l|c|}\hline & \text { Return on Investment } & & \text { Residual Income } \\\hline 1 & 12.0\%& & \$(5.5) \text { million } \\\hline 2 & 12.0 \% & & \$ \text { 5.5 million } \\\hline 3 & 14.5 \% & & \$(5.5) \text { million } \\\hline 4 & 14.5 \% & & \$ 5.5 \text { million } \\\hline 5 & 14.5 \% & & \text { \$26.4 million } \\\hline\end{array}$

A) 1
B) 2
C) 3
D) 4
E) 5