Nokela Industries purchases a $$42\mathrm{.}8$ million cyclo$-$converter. The cyclo$-$converter will be depreciated by $$10\mathrm{.}7$ million per year over four years, starting this year. Suppose Nokela's tax rate is $25\%.$

a$.$ What impact will the cost of the purchase have on earnings for each of the next four years?

b$.$ What impact will the cost of the purchase have on the firm's cash flow for the next four years?

a: What impact will the cost of the purchase have on earnings for each of the next four years?