Select information from BOINKE Corporations financial statements is provided here.

Balance Sheets as of December 31	2014		2013
Current Assets	30,000		22,500
Net Plant and Equipment	70,000		67,500
Total Assets	100,000		90,000
Accounts Payable	5,000		5,400
Notes Payable	7,000		2,700
Accruals	3,000		6,300
Long-Term Bonds	26,000		21,600
Total Common Equity	59,000		54,000
Total Liabilities & Equity	100,000		90,000
Income Statement	2014
Earnings before interest and taxes	30,000.0
Depreciation and Amortization	3,500.0
Interest	2,600.0
Taxes 40%	10,960.0
Net Income	16,440.0
Other Information	2014
WACC	10.20%
Number of shares outstanding	2,000
Price per share	$22.13

What was 2014 MVA?

Question 14 options:

	$(14,750)
	$14,750
	$(44,250)
	$44,250