Use the Information for the Question(s)below

Multiple Choice

Use the information for the question(s) below.
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) .
-The free cash flow from the Shepard Industries project in year one is closest to:

A) $283 million.
B) $300 million.
C) -$5 million.
D) $390 million.