RJS generated $$78,000$ net income this year. The firm's financial statements also show that its interest expense was $$40,000,$ its marginal tax rate was $35$ percent, and its Invested capital was $$800,000.$ If its average cost of funds is $17$ percent, what was RJS$\text{'}$s economic value added $($EVA$)$ this year? Round your answer to the nearest dollar. Use a minus sign to enter a negative value, if any.

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