A firm has a cost of capital of 10%, ROE of 20%, ROC of 16%, invested capital of $800 million, and invested equity of $600 million. The economic value added (EVA) is closest to:

1) $60,000,000

2) $80,000,000

3) $48,000,000

4) $36,000,000

Please show your work so I can understand.

Thanks!