Management at the Daily Grind wants to install an espresso bar in its restaurant that Costs $100,000 at start. It has two options available for that investment.

Option A Option B

Year 1 cash inflow $60,000 $60,000

Year 2 cash inflow $40,000 $35,000

Year 14-10 cash inflows $0 $25,000

Which option Daily Grind should select based upon the shortest payback period? Show necessary calculations.