Assume a company is evaluating replacing their existing packaging machine with a more computerized machine. The old machine had a capitalized cost of $80,000, salvage value of $10,000, a seven year life and accumulated depreciation of $40,000. The new packaging machine would cost $60,000, salvage value of $10,000, and a 5 year life. The company's hurdle rate is 8%. How many years would the company have a tax overlap between the old and new packaging machines