In 2018, heidi, age 45, has contributed $20,000 in total to her roth 401(k) account over a six-year period. when her account was worth $50,000 and heidi was in desperate need of cash, heidi received a $30,000 nonqualified distribution from the account. how much of the distribution will be subject to income tax and 10% penalty?

a) $0.
b) $10,000.
c) $12,000.
d) $18,000.
e) $30,000.

For 2016, gourmet kitchen products reported $22 million of sales and $19 million of operating costs (including depreciation). the company has $15 million of total invested capital. its after-tax cost of capital is 10%, and its federal-plus-state income tax rate was 36%. what was the firm’s economic value added (eva), that is, how much value did management add to stockholders’ wealth during 2016?