ABC company has the following income statement:

Sales 10.0 million

operating costs 6 million

Operating income (EBIT) 4.0 million

interest expense 2.0 million

earnings before taxes (EBT) 2.0 million

Taxes (40%) 0.8 million

net income 1.2 million

abc's total invested capital is 20 million and its WACC is 10%

what is ABCs EVA?

A. $400,000

B. $410,000

C $421,000

D.$433,050