Answer (B) is correct. An evaluation of an investment center is based upon the return on the investment base. These assets include plant and equipment, inventories, and receivables. Most likely, however, an asset, such as land, that is being held by the division as a site for a new plant would not be included in the investment base because it is not currently being used in operations. Total assets in use rather than total assets available is preferable when the investment center has been forced to carry idle assets.