28. ABC company has total assets of $2,000,000 financed 50% with debt and 50% with equity capital. The cost of debt capital (interest rate) is 5% before taxes and cost of equity (equity charge) is 13%. The company has Earnings Before Interest and Taxes of $200,000 and tax rate of 30%. What is the Net Income (Earning After Tax)? i) What is the accounting income Net Income ii) Calculate the economic profit.