St. John's Division has a required rate of return of 15%. The weighted average cost of capital is 10%. Information for St. John's Divisions operations over the past 2 years follows:

2022; 2021

Current assets$120,000; $100,000

Property, plant and equipment (cost)300,000; 280,000

Accumulated amortization80,000; 60,000

Current liabilities90,000; 70,000

Long-term debt85,000; 80,000

Pretax operating income52,800; 48,900

Income tax rate30%30%

What was the St. John's Division EVA for 2022?