Select information from BOINKE Corporations financial statements is provided here.

Balance Sheets as of December 31	2014		2013
Current Assets	570,000		427,500
Net Plant and Equipment	1,330,000		1,282,500
Total Assets	1,900,000		1,710,000
Accounts Payable	95,000		102,600
Notes Payable	133,000		51,300
Accruals	57,000		119,700
Long-Term Bonds	494,000		410,400
Total Common Equity	1,121,000		1,026,000
Total Liabilities & Equity	1,900,000		1,710,000
Income Statement	2014
Earnings before interest and taxes	570,000.0
Depreciation and Amortization	66,500.0
Interest	49,400.0
Taxes 40%	208,240.0
Net Income	312,360.0
Other Information	2014
WACC	13.80%
Number of shares outstanding	38,000
Price per share	$22.13

What was 2014 EVA?

Question 13 options:

	$146,300
	$100,776
	$167,276
	$79,800