Adams industries has Net income of $25,000. Adams also has a cost of equity capital of 18% and a book value of equity at the beginning of the year of $125,000, Adams can add a new division at a cost of $40,000 in new equity. The new division believes that the division will increase Net income by $7,600. What will the total abnormal earnings be if Adams adds the new division? $10,100 32.900 52.500 $400