14. (6 points) Sam is considering adding toys to his general store. He estimates that the cost of inventory will be $3,400. The remodeling expenses and shelving costs are estimated at $2,100. Toy sales are expected to produce net cash inflows of S1.400, $2,300, S3,100, and $2,000 over the next four years, respectively. What is the pay back. period for the project? Should Sam add toys to his store if he assigns a three-year payback period to this project? Why or why not? Please assume that CFs occur evenly throughout a year