LastMile Delivery Inc. ("LastMile"), a local distributor that has been operating for years in the city of Santa Clara, is considering expanding their business starting with year 2024 due to increase in demand for its services. To understand the prospects of this expansion, LastMile engaged Vain Consulting LLP ("Vain") to conduct an analysis. Today, January 1, 2024, LastMile paid Vain $1.0 million for consulting services and received Vain's report that indicates that, if expansion is to be considered, it should be only for the following three years. LastMile decided to go on with the expansion and decided that an existing warehouse that LastMile considered selling it, and it could have been sold on January 1, 2024 for $3.0 million on an after-tax basis, is now included in the expansion project. The warehouse is to be sold at the end of the third year of expansion, that is, on December 31, 2026, for $1.0 million on an after-tax basis. The warehouse is not depreciable as it has been already fully depreciated by January 1, 2024. Additionally, LastMile acquired on January 1, 2024 several vans for a total of $5.0 million. The vans have a useful life of 10 years and they