CathFoods will release a new range of candies which 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? $1.342 million $2.492 million $2.100 million $3.833 million