Vandezande Incorporated is considering the acquisition of a new machine that costs $$358,000$ 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 Net Operating Income Incremental Net Cash Flows

Year $1$ $ $65,000$ $ $147,000$

Year $2$ $ $71,000$ $ $150,000$

Year $3$ $ $82,000$ $ $181,000$

Year $4$ $ $45,000$ $ $147,000$

Year $5$ $ $87,000$ $ $149,000$

Assume cash flows occur uniformly throughout a year except for the initial investment.

The payback period of this investment is closest to: