(Ignore income taxes in this problem.) A company with $885,000 in operating assets is considering the purchase of a machine that costs $91,000 and which is expected to reduce operating costs by $23,000 each year. These reductions in cost occur evenly throughout the year. The payback period for this machine in years is closest to:

A. 38.5 years B. 9.7 C. 0.25 D. 4