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 four years. In addition, there will be $5 million spent on promoting the new candy fine. 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 earings in the second year of this project? A. $1.225 million B. $3.500 million OC. $2.275 million OD. $2.100 million