Ehrlich & Czarnecki Consulting, Inc. recently reported the following information:

Net income $=$ $$800,000$

Sales $=$ $$4,200,000$

Total Assets $=$ $$9\mathrm{.}5$ million

Tax rate $=40\%$

Interest expense $=20,000$

Accounts Payable $=36,000$

Notes Payable $=300,000$

Accruals $=50,000$

After$-$tax cost of capital $=11\%$

What is the company$$s EVA?

a$.$ $$-296,358$

b$.$ $$-223,540$

c$.$ $$-452,391$

d$.$ $$-488,029$

e$.$ None of the above is within $$100$ of the correct answer.

The answer is $"$B$,"$ but I am confused on the Total Capital $($CA$-$CL$)$ and the WACC, I do not know what the current assets and liabilities are, or the formula for WACC. Please list and explain the steps to getting the answer!