Win Company has two sources of funds: long-term debt with a market and book value of $5 million issued at an interest rate of 12%, and equity capital that has a market value of $4 million (book value of $2 million). Win Company has profit centers in the following locations with the following operating incomes, total assets, and current liabilities. The cost of equity capital is 12%, and the tax rate is 25%.

	Operating Income	Assets	Current Liabilities
Sunbelt	$ 480,000	$ 2,000,000	$ 100,000
Central	$600,000	$ 4,000,000	$ 300,000
West	$1,020,000	$6,000,000	$600,000

The Economic Value Added (EVA) for Central is closest to (rounded)?

Group of answer choices

$117,000

$67,790

$152,500

$110,000