If After-Tax Income of Grey Division,adjusted for Economic Value,is 15 $\rarr$

If after-tax income of Grey Division,adjusted for economic value,is 15% of sales,capital employed is $5,000,000 (adjusted for equity-equivalents) ,the divisional cost of capital (discount rate) is 8%,and sales are $12,000,000,then EVA $\rarr$ is:

A) $1,800,000
B) $400,000
C) $1,400,000
D) $3,200,000
E) Undeterminable given the information above.