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 1 2 1200 1400 450 525 Depreciation 240 280 Increase in working capital 60 70 Capital expenditures 300 350 Marginal corporate tax rate 21% 21% The free cash flow from the Shepard Industries project in year two is closest to OA $450 millon OB. $345 million Oc. $330 million OD. -$5 million