It will cost $2,600 to acquire a small ice cream cart. Cart sales are expected to be $1,400 a year for three years. After the three years, the cart is expected to be worthless as that is the expected remaining life of the cooling system. What is the payback period of the ice cream cart? A. .86 years B. 1.46 years C. 1.86 years D. 2.46 years E. 2.86 years