Springfield Corporation, whose tax rate is 30%, has two sources of funds: long-term debt with a market value of $8,400,000 and an interest rate of 8%, and equity capital with a market value of $14,000,000 and a cost of equity of 13%. Springfield has two operating divisions, the Blue division and the Gold division, with the following financial measures for the current year: Blue Div. Gold Div. Total Assets $9,500,000 $11,000,000 Current Liabilities $3,100,000 $2,200,000 Operating Income $1,059,000 $1,200,000 What is Economic Value Added (EVA) for the Blue Division? (Round intermediary calculations to four decimal places.) O A. $86,580 OB. - $86,580 O C. - $230,550 OD. $404,280