The projected net cash flows for three projects are (in $thousands):

Project

Year 0

Year 1

Year 2

Year 3

Year 4

Year 5

A

$(350)

$100

$200

$100

$100

$140

B

(350)

40

100

210

260

160

C

(350)

200

150

2240

40

0

The payback period for each project (in years) is

A

B

C

3

3

2

2.5

3

2

3

2

3

2.5

2

3