As a new financial analyst at ABC Co., your manager has decided to give you two projects to evaluate for the company. Prior to undertaking either of these projects, the company has an ROA of 37 percent on total assets of $12 million. Project A would involve an investment of $5.5 million, and would derive aft er-tax earnings of $1.3 million. Project B would involve an investment of $3 million, but would only produce aft er-tax earnings of $450,000. The cost of capital for the firm is 17.5 percent. You have been asked to undertake an EVA analysis to determine which of these projects should be selected (if any).