PocketRocket, Inc. (USA) is setting up a project in Mexico to produce and sell a product. In the third year, revenues are expected to be MXN 260,000 per year, while expenses are expected to be MXN 60,000. Depreciation will be MXN 10,000, and the tax rate is 30%. In addition, the firm will sell part of its hardware for MXN 2,000,000. The book value of the hardware is MXN 1,800,000. What is the cash flow for year 2?

a. MXN 2,143,000 b. MXN 1,403,000 c. MXN 2,083,000 d. MXN 1,543,000