A brewer is launching a new product: brewed ginger ale with a low alcohol content. The brewer plans to spend $$3$ million promoting this product this year, which is expected to expand the sales of

this product to $$11$ million this year and $$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 $20\%.$ What

are incremental earnings arising from the promotional campaign this year?

A$.$ $$3\mathrm{.}02$ million

B$.$ $$4\mathrm{.}4$ million

C$.$ $$3\mathrm{.}36$ million

D$.$ $$2\mathrm{.}32$ million