One of High Risk Uniteds divisions has above average risk and so a divisional weighted average cost of capital of 22%. This division has current sales of $795,000, operating income of $325,000, total net operating capital of $395,000, and a marginal tax rate of 25%. What is the Market Value Added (MVA) for this division if the constant growth FCF model applies and the division expects a constant growth in sales and FCFs of 8%? Enter your answer rounded to two decimal places.