Marine Division of Sando Company reported net operating profit after taxes of $27,000 in 2017. The cost of capital was 14 percent and the invested capital was $150,000. Current year R&D expense is $80,000. If R&D had been capitalized, amortization would have been $20,000 for 2017. The income tax rate is 30 percent. How much is adjusted NOPAT to be used in calculating EVA for 2017?

A $41,000

B ($15,000)

C $45,000

D $69,000