Duffy Dog Hospital is a division of Superior Healthcare that is organized as an investment center. In the past year, the hospital reported an after-tax income of $ 4,480,000. Total interest expense was $ 2,112,000, and the hospitals tax rate was 20 percent. Hospital assets totaled $ 44,800,000, and noninterest-bearing current liabilities were $ 14,592,000. Superior has established a required rate of return equal to 18 percent of invested capital. Calculate the residual income/EVA of Duffy Dog Hospital