Eukalayle Corporations financial statements are provided here.

Balance Sheet as of December 31,	2014		2013
Cash and equivalents	36,000		43,200
Accounts Receivable	72,000		72,000
Inventories	54,000		34,560
Net Plant and Equipment	198,000		138,240
Total Assets	360,000		288,000
	2014		2013
Accounts Payable	18,000		17,280
Notes Payable	25,200		8,640
Accruals	10,800		20,160
Long-Term Bonds	93,600		69,120
Common Stock	148,680		120,960
Retained Earnings	63,720		51,840
Total Liabilities & Equity	360,000		288,000
Income Statement as of December 31	2014
Net Sales	270,000.0
Operating Costs excluding depreciation and amortization	27,000.0
Depreciation and Amortization	13,500.0
Interest	20,250.0
Taxes 40%	83,700.0
Net Income	125,550.0
WACC	28.00%

What was 2014 EVA?

Question 16 options:

	$58,464
	$36,900
	$50,400
	$44,964