Can you explain how to get the 24,000,000 GBP in year 3 of NPV without tax rate change and 25,800,000 GBP in year 3 of NPV with possible tax rate change? how to calculate it?

Downtown Street, a British Company, is considering establishing an operation in the United States to assemble and distributes top hats. The initial investment is estimated to be 20,000,000 (British pounds - GBP) which is equivalent to US $23,000,000 at the current exchange rate. Given the current corporate income tax rate in the United States, Downtown Street estimates that total after-tax annual cash flow in each of the three years of the investments life would be US $10,000,000, US $12,000,000, and US $15,000,000, respectively. However, the U.S. national legislature is considering a reduction in the corporate income tax rate that would go into effect in the second year of the investment's life, and would result in the following total annual cash flows: US $10,000,000 in year 1, US $14,000,000 in year two, and US $18,000,000 in year three. Downtown Street estimates the probability of the tax rate reduction occurring at 50%. Downtown Street uses a discount rate of 12% evaluating potential capital investments. Present value factors are as follows: The U.S. operation will distribute 100% of its after-tax annual cash flow to Downtown Street as a dividend at the end of each year. The terminal value of the investment at the end of three years is estimated to be US $25,000,000. Neither the dividends nor the terminal value received from the U.S. investment will be subject to a British income tax. Exchange rate between GBP and USD are forecasted as follows: Solution Calculation of NPV without tax rate change: Calculation of NPV with possible tax rate change: Calculation of Project Expected NPV