B Division of Z Ltd has operating profits and assets for the year ended 30 June 2021 as below: Operating profit $189,000 Less: Non-cash expenses $8,000 Less: Amortisation of goodwill $5,000 Less: Interest @ 10% $15,000 Profit before tax $161,000 Tax@ 30% $48300 Profits after tax $112700 Total equity Long-term debt $348,000 $150,000 $498,000 Z Ltd has a target capital structure of 25% debt/75% equity. The cost of equity is estimated at 12%. The capital employed at the start of the year amounted to $494,000. Goodwill previously written off against reserves on acquisitions in previous years amounted to $39,000. Compute the EVA for B Division for the year ended 30 June 2021