The following statements are about return on investment and residual income.(i) Return on investment is a relative measure(ii) Residual income is an absolute measure(iii) Return on investment and residual income are absolute measures(iv) Both return on investment and residual income involve a cost of capital figure, which is difficult to calculate Which statement/statements are true?

A. (iii) only
B.(iv) only
C. (i), (ii) and (iv) only
D.(iii) and (iv) only