Vandezande Inc. is considering the acquisition of a new machine that costs $364,000 and has a useful life of 5 years with no salvage value The incremental net operating income and incremental net cash flows that would be produced by the machine are (Ignore income taxes.) Incremental Incremental Year 1 Year 2 Year 3 Year4 Year5 Net Operating Income $71,000 $77,000 $88,000 $51,000 $93,000 Net Cash Flows $150,000 $156,000 $175, 000 $153,000 $155,000 Assume cash flows occur uniformly throughout a year except for the initial investment. The payback period of this investment is closest to