Scott Co. has three major divisions located around the country. The income before tax, total assets and current liabilities are here: Division A Division B Division C Income before tax Total Assets $576,000 2,500,000 120,000 $660,000 $969,000 5,500,000 6,500,000 330,000 570,000 Current Liabilities The weighted average cost of capital is 8.5% and Scott's tax rate is 40%. What is the EVA for the Division A? Select one: O a. $75,500 O b. $143,300 O c. $213,740 O d. $489,640