What Is a Common Adjustment Made to Calculate EVA from a Company's

What is a common adjustment made to calculate EVA from a company's audited financial statements?

A) The addition of goodwill to total assets.
B) The addition of restructuring costs to operating expenses.
C) The subtraction of marketable securities' income from operating expenses.
D) The inclusion of advertising costs in total assets and its depreciation.
E) The addition of an allowance for doubtful accounts to invested capital.