You are given the following data for year 1 : Revenue =$45 million; Variable cost =$10 million; Fixed cost =$5 million; Depreciation =$1 million; Interest expense =$3 million; Capital expenditure =$12 million; Change in working capital =$2 million. Corporate tax rate is 30%. Calculate the free cash flow to firm (FCFF) for year 1: A. $4.2 million B. $6.3 million C. $7.3 million D. $5.2 million