CathFoods will release a new range of candies which contain? anti-oxidants. New equipment to manufacture the candy will cost $3 million, which will be depreciated by? straight-line depreciation over four four 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 $5 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?