Hathaway Co

Hathaway Co would need to submit an application to the relevant regulatory authority. It is expected regulatory approval would be granted in one year’s time. Manufacturing and sales would commence immediately after being granted regulatory approval.
…
An investment in plant and machinery of $12m will be required as soon as regulatory approval has been granted”

As such, I am understanding that investment of $12m will incur at Year 1 and sales also start at Year 1 because the question says “Manufacturing and sales would commence”.

I know in usual, the investment in PPE will be Year 1 and sales start from Year 2 onward and in practice, it almost the same. However, the question here indicates it is in the same year but the Answer is Year 1 for investment and Year 2 is sales starting.