Carper was presented with a second capital investment that provided similar production facilities as the first one. This investment cost $405,000, had a useful life of 7 years with a salvage value of $14,000. Depreciation is by the straight-line method. During the life of the investment, annual net income and net annual cash flows are expected to be $26,397 and $81,000 respectively. Carper's 7% cost of capital is also the required rate of return on the investment. Compute the cash payback period. (Round answer to O decimal places, e.g. 25.) Cash payback period years