Apple is planning to launch a new easy-to-use kitchen appliance with a touchscreen interface, the iToaster. Apple expects to sell 1 million and 2 million units in the first two years after launch, respectively, and then to discontinue this product. Each unit will sell for $200 in the first year after launch, and $150 in the second year. The costs of components and labor are $50 per unit, while salaries and other expenses add up to $10 million in each year the product is sold. The factory that manufactures the iToaster requires an investment of $80 million right now and $40 million one year from now. It will take one year to complete, so production will only start in the second year. The factory will be depreciated linearly to zero over 5 years after its completion. To get production up and running, Apple has to buy components worth $5 million immediately before the launch of the product, and add another $2 million worth of components to its inventory exactly one year later. The firm's marginal tax rate is 34%. Annual depreciation is $24 million. Net operating profit after taxes in year 2 was $76.56 million. Net operating profit after taxes in year 3 was $109.56 million. Incremental cash flow (CF) at the end of year 0 was -$80 million.

What is the incremental cash flow (CF) at the end of year 1 (in $ million)?

What is the incremental cash flow (CF) at the end of year 2 (in $ million)?