Houis Inc. is considering the acquisition of a new machine that costs $300000

Houis Inc. is considering the acquisition of a new machine that costs $300000 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:

Incremental net operating income Incremental net cash flows

Year 1 46000 106000

Year 231000 97000

Year 3 50000110000

Year 4 48000 108000

Year 5 3500095000

The payback period of this investment is closest to:

5.0 years (this one is wrong i know that atleast)

I need to know how this is calculated??????????