CathFoods will release a new range of candies which contain anti-oxidants. New equipment to manufacture the candy will cost $5 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 line. It is expected that the range of candies will bring in revenues of $7 million per year for five years with production and support costs of $1.5 million per year. If CathFood's marginal tax rate is 20%, what are the incremental earnings in the second year of this project? O A. $1.400 million B. $3.400 million C. $4.250 million D. $0.850 million