Elmdale Enterprises is deciding whether to expand its production facilities. Although long-term cash flows are difficult to estimate, management has projected the following cash flows for the first two years (in millions of dollars):

	year1	year 2
revenues	125	160
cost of goods sold and operating expenses other than depreciation	40	60
depreciation	25	36
increase in net working capital	5	8
capital expenditures	30	40
marginal corporate tax rate	35%	35%

What are the incremental earning for this project for years 1 and 2? (In $000s):