Mersey Chemicals manufactures polypropylene that it ships to its customers via tank car . Currently , it plans to add two additional tank cars to it's fleet four years from now However , a proposed plant expansion will require Mersey's transport division to add these two additional tank cars in two years time rather than in four years . The current cost of a tank car is $2 1 million , and this cost is expected to remain constant . Also while tank cars will last indefinitely , they will be depreciated straight - line over a five year life for tax purposes . Suppose Mersey's tax rate is 36% . When evaluating the proposed expansion , what incremental free cash flows should be included to account for the need to accelerate the purchase of the tank cars