Nano Specialist is considering an upgrade project. The estimated cash flows from the upgrade project appear below. What is the project's payback period? Note that year O and year 1 cash flow are negative Answer in year round to 2 places) Year O cash flow -81,000 Year 1 cash flow - 44,000 You 2 cash flow 24.000 Year 3 cash flow = 28,000 Year 4 cash flow 22.000 Year 5 cash flow 29,000 Year 6 cash flow = 32.000 Year 7 cash flow = 25,000