Heidi Company is considering the acquisition of a machine that costs $$319,000.$ The machine is expected to have a useful life of $6$ years, a negligible residual value, an annual net cash inflow of $$143,000,$ and annual operating income of $$89,531.$ The estimated cash payback period for the machine is $($round to one decimal point$)?$

a$.3\mathrm{.}6$ years

b$.2\mathrm{.}2$ years

c$.4\mathrm{.}5$ years

d$.3\mathrm{.}0$ years