You are working at Peaked Process, which is considering adding a new product line. Your boss said to you \"We already owe these consultants $1.47 million, and all they estimated is Net Income. Before we spend $32 million on new equipment for this project, look the report over and give me your opinion." Here are the report's estimates (in millions of dollars; note that the question is continued below, so you need to scroll down to see it all): 1 2 Sales revenue 87.0 87.0 - Cost of goods sold w m Gross prot 45.0 45.0 Sel|ing, gen. & admin. exp. 4.0 4.0 Depreciation M M Net operating income 25.0 25.0 - Income tax 5.0 5.0 Net Income 20.0 20.0 Everything that the consultants have calculated is correct, as far as it goes. The project will require $25 million in working capital upfront (year 0), which will be fully recovered in the last year of the project (year 2). What are the correct free cash ows (FCFs) to be used when evaluating this project? Report them in millions of dollars, not in dollars. Note that the answer is NOT the NPV, but the incremental FCFs needed for each relevant period. The rst relevant period's FCF is: D The second relevant period's FCF is: D The third relevant period's FCF (if any) is