A brewer is launching a new product; brewed ginger ale with a low alcohol content. The brewer plans to spend

$5 million

promoting this product this year, which is expected to expand its sales of this product to

$12 million

this year and

$8 million

next year. They do expect there will be loss of sales of

$1 million

this year and next year in their other products as customers switch to drinking the new ginger ale. The gross profit margin for the new ginger ale is 40%, the gross profit margin of all of the brewer's other products is 30%, and the brewer's marginal corporate tax rate is 35%. What are incremental earnings arising from the promotional campaign this year?