BE$17\mathrm{.}7($LO $3),$ AP Jackson Enterprises is capitalized $40\%$ with debt and $60\%$ with equity. Its average debt rate is $6\%,$ and its average equity rate is $10\%.$ Jackson$$s best$-$performing segment earned operating income of $$200,000$ using invested capital of $$1,400,000.$ The company$$s tax rate is $22\%.$ Calculate this segment$$s EVA this year. If its EVA last year was $$35,000$ based on the same WACC and the same asset base, how much after$-$tax operating income did it earn last year? If last year$$s EVA differs from this year$$s$,$ identify what might explain the difference.