What is the EVA (Economic Value Added) for the company HDP, which obtained a Net Operating Result of R$ 220,000.00, with Employed Capital of R$ 1,4...

What is the EVA (Economic Value Added) for the company HDP, which obtained a Net Operating Result of R$ 220,000.00, with Employed Capital of R$ 1,400,000.00 at a cost of capital of 14%?

EVA = Operating Profit - (Total Capital Opportunity Cost x Total Capital)
EVA = R$ 24,000.00
a) R$ 24,000.00
b) R$ 196,000.00
c) R$ 26,000.00
d) R$ 30,800.00
e) R$ 35,000.00