From the data shown, determine the ESL of the asset. (Note: Values in the table are AW values, not individual year-end values.) AW of First Cost, $ 134,000 160,000 132,000 146,000 132,000 AW of Salvage Value, S 99,000 38,095 18,127 6464 3276 Years Retained 2 3 4 5 AW of Operating Cost, $ 34,000 -46,000 39,000 -51,000 43,000 The ESL of the asset is year(s)