Heidi Company is considering the acquisition of a machine that costs $403,000. The machine is expected to have a useful life of 6 years, a negligible residual value, an annual net cash inflow of $130,000, and annual operating income of $83,525. The estimated cash payback period for the machine is (round to one decimal point)?

a.4.0 years

b.4.8 years

c.3.1 years

d.5.5 years

please explain