Determine and evaluate EVA: BE 17.7 (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 t earn last year? If last year's EVA differs from this year's, identify what might explain the difference