QUESTION NO. 54 Herbal Gyan is a small but profitable producer of beauty cosmetics using the plant Aloe Vera is not a high-tech business, but Herbal's earnings have averaged aroundR 12 lakh after tax on the strength of its patented beauty cream for removing the pimples The patent has eight years to run, and Herbal has been offered ?40 lakhs for the patent rights Herbal's assets include 20 lakhs of working capital and 80 lakhs of property, plant an equipment. The patent is not shown on Herbal's books. Suppose Herbal's cost of capital is 15 percent. What is its Economic Value Added (EVA)