CathFoods will release a new range of candies which contain antioxidants. New equipment to manufacture the candy will cost $4 million, which will be depreciated by straight-line depreciation over five years. In addition, there will be $5 million spent on promoting the new candy line in the first year. 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 free cash flows in the second year of this project? A. $2.100 million B. $3.700 million C. \$3.205 million D. $1.295 million