Q$2[50/100]$ Estimated data for economic evaluation of a new chemical plant is shown below.

$\backslash$table$[[\backslash$table$[[-$ fix capital investment without land $($FCI $(F{C}_L)$$$100$ million. $60\%$ of $FC{I}_L$ is assumed$],[$to be paid out at the end of year $1$ and the remaining at the end of year $2.],[-$ working capital at start$-$up $($which occurs at the end of year $2)$ is $$12$ million.$],[-$ revenue starts in year $3.$ It is expected to be $$70$ million $\frac{?}{y}$ for the first $4$ years of$],[$operation and $$95$ million$/$y thereafter.$]],\backslash$table$[[-$ cost of manufacturing without depreciation $(COMd)$ is projected$],[$to be $$8$ million $\frac{?}{y}$ for the first $4$ years and $$12$ million$/$y thereafter.$],[-$ discount rate, $i=10\%.],[-$taxation rate, $t=45\%$