A firm's natural resource exploitation site will require an expenditure of $5 million to reclaim the site for environmental purposes. That expenditure is expected to be made five years from now. The present value today of that amount is $3.5 million. Because of this obligation, by what amount will (1) total depletion on the site increase and (2) how much interest (accretion) expense will be recognized, over the five years (in millions)? 1 2 $3.5 $1.5 $5.0 $1.5 $0 $0 $3.5 $3.5