Find the payback period for the following project. $(6)$

Payback $=YR$ Before Recovery $+\frac{\text{\$}\text{L}\text{e}\text{f}\text{t}To\text{R}\text{e}\text{c}\text{o}\text{v}\text{e}\text{r}}{CF\text{U}\text{p}\text{c}\text{o}\text{m}\text{i}\text{n}\text{g}YR}$

$\backslash$table$[[$Year$,$Cash Flow$],[0,(40,000)$