Laurie Pte. Ltd. is currently manufacturing colour pencils in Singapore. The company is evaluating a proposal to build a new production plant. The table below shows the revenue and expenses with and without the additional plant: Year With additional new plant Existing plant only 1 150,000 50.000 2. 147.000 45,000 3 144,000 40.000 How much is the incremental cashflow for year 2 if the project is undertaken? A $100,000 B. $147,000 C. $45,000 D. $102,000 B. OD