It will cost $2,300 to acquire an ice cream cart. Cart sales are expected to be $1,600 a year for three years. After the three years, the cart is expected to be worthless as the expected life of the refrigeration unit is only three years. What is the payback period?

A;1.44 years

B:1.30 years

C:2.44 years

D:2.30 years

E: 0.44 years