The following income statements and other information are available for the Golden Company:

		2020		2019		2018
Sales		$ 433,200,000		$ 285,000,000		$ 216,600,000
Less cost of goods sold		239,400,000		136,800,000		103,740,000
Gross margin		193,800,000		148,200,000		112,860,000
Less:
Selling and administrative costs		31,350,000		28,215,000		22,321,200
Research and development		13,010,400		14,136,000		10,773,000
Income from operations		149,439,600		105,849,000		79,765,800
Less taxes on income		29,887,920		21,169,800		15,953,160
Net income		$ 119,551,680		$ 84,679,200		$ 63,812,640
Total assets		$ 815,100,000		$ 758,100,000		$ 502,740,000
Noninterest-bearing current liabilities		15,960,000		12,882,000		11,263,200
Cost of capital		12%		12%		12%

Calculate EVA for 2020. Assume that for purposes of calculating EVA, the company capitalizes research and development expenditures and amortizes them over three years, including the year they are incurred. For external reporting purposes, research and development is expensed in the year incurred, as indicated in the income statements above. (Round answer to the nearest whole dollar, e.g. 5,725. Enter negative answers preceding either - sign, e.g. -45 or in parentheses, e.g. (45).)

EVA for 2020

$ enter EVA for 2020 in dollars

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