14. Springeld Corporation, whose tax rate is 30%, has two sources of funds: long-term debt with a market value of $8,400,000 and an interest rate of 8%, and equity capital with a market value of $14,000,000 and a cost of equity of 13%. Springfield has two operating divisions, the Blue division and the Gold division, with the following financial measures for the current year: otal Assets urrent Liabilities : . 9,500,000 3,100,000 $1,059,000 11,000,000 2,200,000 1,200,000 What is Economic Value Added (EVA) for the Blue Division? (Round intermediary calculations to four decimal places.) a. -$86,580 b. $86,580 c. $404,280 d. -$230,550 e. None of the above