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 10%.

Income Statement for 2018				Assets, December 31, 2018
Revenue	$	56.96		Net working capital	$	7.05
Raw materials cost		18.69
Operating cost		21.06		Investment in plant and equipment		69.63
Depreciation		4.47		Less accumulated depreciation		21.04
Pretax income	$	12.74		Net plant and equipment	$	48.59
Tax at 21%		2.68
Net income	$	10.06		Total assets	$	55.64

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 $48.59 million. However, it is a modern design, and could be sold to another copper company for $98 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.)