Consider the following two mutually exclusive projects:

Year Cash Flow $($A$)$ Cash Flow $($B$)$

$0$ $ $349,000$ $ $49,000$

$146,00024,100$

$266,00022,100$

$366,00019,600$

$4441,00014,700$

Whichever project you choose, if any, you require a return of $16$ percent on your investment.

a$-1.$

What is the payback period for each project? $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$