Answer: Â -($0.5025) million
Explanation:
As depreciation is expected to increase this year by $0.670 million.
Therefore,
Expenses will increase and will result in decrease in income before tax by $0.670 million.
Additional tax saving on increase in depreciation = $0.67 × 25%
                                          = $0.1675 million
Hence,
Total change in net income = -($0.67) + $0.1675
                       = -($0.5025) million