CathFoods will release a new range of candies that contain anti-oxidants. New equipment to manufacture the candy will cost $ 4 million which will be depreciated by straight-line depreciation over six years. In addition, there will be $ 5 million spent on promoting the new candy line. It is expected that the range of candies will bring in revenues of $ 6 million per year for five years with production and support costs of $1.5 million per year. If CathFood's marginal tax rate is 35%, what are the incremental earnings in the second year of this project?

A. $ 1.342 million

B. $ 2.100 million

C. $ 3.833 million

D. $ 2.491 million