An investment opportunity has been identified that will yield a 17% return on investment for each center. The company’s minimum acceptable rate of return is 15%. Which of the following statements is incorrect? A. Sand’s ROI is less than the company’s hurdle rate. B. If each manager is paid a bonus based solely on his ability to exceed the division’s prior period ROI, Sun’s manager would make a decision that is in the company’s "best interest." C. If each manager is paid a bonus based solely on his ability to exceed the division’s prior period ROI, then two of the managers will accept the opportunity. D. Water’s manager is the most effective in terms of generating sales revenue from invested capital. E. If residual income is used to award bonuses, the managers of all three centers will accept the investment opportunity.