Etobicoke 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$)$:

a$.$ What are the incremental earnings for this project for years $1$ and $2?($Note: Assume any incremental cost of goods sold is included as part of operating expenses.$)$

b$.$ What are the free cash flows for this project for the first two years?

a$.$ Calculate the incremental earnings for Year $1$ of this project below: $($Round to one decimal place.$)$