ABC Corp's equity as of 12/31/2020 has a market value of 500 and a book value of 200. Equity investments of equivalent risk are expected to earn 8 percent per annum. A year later, market and book values are 520 and 230, respectively. No dividends were paid, and no shares were issued or repurchased.JT, the CEO of SMF Corp, is reviewing results for 2021. Net Income for the year is $30. Did JT create and deliver value for equity holders during 2021? Explain briefly