Selected sales and operating data in respect of two Divisions of Pioneer Engineering Company are given below: Division A Division B Sales $ 14,000,000 $ 25,000,000 Total Assets $ 5,075,000 $ 7,550,000 Current liabilities $ 75,000 $ 550,000 Profit before tax $ 450,000 $ 1,155,000 Minimum required rate of return 10% 15% Tax rate 30% 35% The Economic Value Added (EVA) for Division B is:

Select one: a. $299,250 b. $(299,250) c. $105.000 d. $(105,000)