JUST NEED HELP WITH PART B

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 11%.

Income Statement for 2018				Assets, December 31, 2018
Revenue	$	57.66		Net working capital	$	6.98
Raw materials cost		18.62
Operating cost		20.99		Investment in plant and equipment		70.33
Depreciation		4.40		Less accumulated depreciation		21.11
Pretax income	$	13.65		Net plant and equipment	$	49.22
Tax at 21%		2.87
Net income	$	10.78		Total assets	$	56.20

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

EVA=$4.60 MILLION

b. As the table above shows, the plant is carried on Androscoggins books at $49.22 million. However, it is a modern design, and could be sold to another copper company for $94 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.)

EVA=_____MILLION