The table below shows a condensed income statement and balance sheet for Androscoggin Coppers Rumford smelting plant (figures in $ millions). Assume the cost of capital is 12%.

Income Statement for 2018				Assets, December 31, 2018
Revenue	$	58.66		Net working capital	$	6.88
Raw materials cost		18.52
Operating cost		20.89		Investment in plant and equipment		71.33
Depreciation		4.30		Less accumulated depreciation		21.21
Pretax income	$	14.95		Net plant and equipment	$	50.12
Tax at 21%		3.14
Net income	$	11.81		Total assets	$	57.00

a. Calculate the plants EVA. (Enter your answer in millions rounded to 2 decimal places.)

b. As the table above shows, the plant is carried on Androscoggins books at $50.12 million. However, it is a modern design, and could be sold to another copper company for $84 million. How should this fact change your calculation of EVA? (Negative answers should be indicated by a minus sign. Enter your answer in millions rounded to 2 decimal places.)