A basketball manufacturer adds basketball hoops to its product line. New equipmentto manufacture the basketball hoops will cost $$2$ million, which will be depreciated bystraight$-$line depreciation over five years. In addition, there will be $$4$ million spent onpromoting the new basketball hoops line. lt is expected that the range of basketballhoops will bring in revenues of $$6$ million per year for five years with production andsupport costs of $$1\mathrm{.}5$ million per year. lf the manufacturer's marginal tax rate is $35\%$the incremental free cash flows in the second year of this project are $\_-------$ million.$($Round your answer to two decimal places$)$

Why the answer is $3\mathrm{.}06$ not $3\mathrm{.}1?$