Option A
Depreciation:6 million

0 1 2 3 4 5
Revenue 76 135 150 120 20
Operating costs (35) (75) (83) (67) (19)
Opportunity costs (0.6) (0.6) (0.6) (0.6) (0.6)
Depreciation (6) (6) (6) (6) (6)
Gain on sale of equipment 3
EBIT 34.4 53.4 60.4 46.4 (2.6)
TAX (10.32) (16.02) (18.12) (13.92) 0.78
Incremental earnings 24.08 37.38 42.28 32.48 (1.82)
Add back depreciation 6 6 6 6 6
Subtract gain on sale of equip (3)
Salvage price cash flow 3
Cash flow due to working capital
Investment outlays 30
Net cash flow

(is the change In working capital is right? Should I put this in the part cash flow due to working capital?) is the change in working capital is 0 for year0?? I am very confused with this part)
Change in working capital 0 1 2 3 4 5
Accounts receivable 3.8 6.75 7.5 6 1
Inventory 3.3 7.3 8.1 6.5 1.7
Accounts payable (3.3) (7.3) (8.1) (6.5) (1.7)
Working capital 3.8 6.75 7.5 6 1
Change in working capital 3.8 2.95 0.75 (1.5) (5)

(is the option b and c right? Is there any problem here?)
Option B

1 2 3 4 5
Assessable income 13.2 29.7 33 26.4 6.6
TAX (3.96) (8.91) (9.9) (7.92) (1.98)
Net cash flow