Galvan Consulting, Inc. recently reported the following information: Net income = $900,000 Sales = $3,500,000 Total Assets = $4 million Tax rate = 40% Interest expense = 60,000 Accounts Payable = 230,000 Notes Payable = 150,000 Accruals = 70,000 After-tax cost of capital = 12% = . What is the company's EVA? a. $474,000 b. $510,000 C. $492,000 d. $456,000 e. None of the above