Global Division of Food National Distribution's Economic Value Added for 2014

Global Division of Food National Distribution's economic value added for 2014 was $1,600. The company's cost of capital for the year was 16 percent and the company's adjusted net operating profit after taxes (NOPAT) was $3,500. How much is the amount of the Global Division's invested capital after adjustment for accounting distortions when calculating EVA?

A) $31,875
B) $21,875
C) $11,875
D) $41,875