millions of dollars$)$: $.$

a$.$ What are the incremental earnings for this project for years $1$ and $2?$

b$.$ What are the free cash flows for this project for the first two years?

a$.$ What are the incremental earnings for this project for years $1$ and $2?$

The incremental earnings for year $1$ is $$$ million. $($Round to one decimal place.$)$

Data table

$($Click on the following icon in order to copy its contents into a spreadsheet.$)$

$\backslash$table$[[,$Year $1,$Year $2],[$Revenues$,102\mathrm{.}7,156\mathrm{.}3],[$COGS and Operating expenses other than depreciation,$37\mathrm{.}3,53\mathrm{.}9],[$Depreciation$,21\mathrm{.}2,38\mathrm{.}9],[$Increase in net working capital,$3\mathrm{.}4,8\mathrm{.}4],[$Capital expenditures,$25\mathrm{.}3,43\mathrm{.}1],[$Marginal corporate tax rate,$20\%,20\%$