Shepard Industries is evaluating a proposal to expand its current distribution facilities. Management has projected the project will produce the following cash flows for the first two years (in millions). Year Revenues Operating Expense Depreciation Increase in working capital Capital expenditures Marginal corporate tax rate 1 1200 450 240 60 300 21% 2 1400 525 280 70 350 21% The free cash flow from the Shepard Industries project in year one is closest to: $390 million $643 million $210 million $343 million $43 millon $283 million. O -$5 million. $403 million $300 million