Springfield Corporation, whose tax rate is 40%, has two sources of funds: long-term debt with a market value of $10,000,000 and an interest rate of 8%, and equity capital with a market value of $10,000,000 and a cost of equity of 13.2%. Springfield uses its weighted average cost of capital to calculate the EVA for its Dallas division. For the latest year, the Dallas division had a NOPAT of $250,000, total assets of $1,000,000 and current liabilities of $200,000. The division's EVA is:

$225,000

$78,000

$178,000

$180,000

$160,000

$165,200