Mersey Chemicals manufactures polypropylene that it ships to its customers via tank car. Currently it plans to add two additional tank cars to its fleet four years from now.However, a proposed plant expansion will requireMersey's transport division to add these two additional tank cars in 1

1 years' time rather than in 4 years. The current cost of a tank car is $ 1.9

$1.9 million, and this cost is expected to remain constant.Also, while tank cars will lastindefinitely, they will be depreciatedstraight-line over afive-year life for tax purposes. SupposeMersey's tax rate is 41 %

41%. When evaluating the proposedexpansion, what incremental free cash flows should be included to account for the need to accelerate the purchase of the tankcars?

Incremental FCF for year 0 is ? (Round to two decimal places and outflows as negativevalues.)