The following income statements and other information are available for the Kennel Company: 2020 $319,200,000 176,400,000 142,800,000 2019 $210,000,000 100,800,000 109,200,000 2018 $159,600,000 76,440,000 83,160,000 Sales Less cost of goods sold Gross margin Less: Selling and administrative costs Research and development Income from operations Less taxes on income Net income Total assets Noninterest-bearing current liabilities Cost of capital 23,100,000 12,542,400 107,157,600 21,431,520 $85,726,080 $600,600,000 11,760,000 12% 20,790,000 10,416,000 77,994,000 15,598,800 $62,395,200 $558,600,000 9,492,000 12% 16,447,200 7,938,000 58,774,800 11,754,960 $47.019,840 $370,440,000 8,299,200 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 $