will rate if correct

Vernon-Nelson Chemicals is planning to release a new brand of insecticide, Bee-Safe, that will kill many insect pests but not harm useful pollinators. Buying new equipment to manufacture the product will cost $30 million, and there will be an additional $2 million cost to reconfigure existing plant. The equipment is expected to have a lifetime of seven years and will be depreciated by the straight-line method over its lifetime. The firm expects that they should be able to sell 1,500,000 gallons per year at a price of $51 per gallon. It will take $39 per gallon to manufacture and support the product. If Vernon-Nelson's marginal tax rate is 40%, what are the incremental earnings in year 3 of this project? A. $8.2 million B. $5.5 million C. $18.0 million D. $13.7 million