ABC Corp. is a U.S.-based company that operates in multiple countries, including Country A and Country B. ABC Corp. is considering two possible investments: Investment 1, which involves investing $10 million in a project in Country A, and Investment 2, which involves investing $12 million in a project in Country B. Investment 1 is expected to generate an annual net income of $1.5 million before taxes, while Investment 2 is expected to generate an annual net income of $1.8 million before taxes. The corporate tax rate in Country A is 25%, while the corporate tax rate in Country B is 30%. ABC Corp. is subject to a corporate tax rate of 21% in the U.S. Which investment should ABC Corp. choose if it wants to maximize its after-tax income?