To build out a complete set of services, a lab manager would like to add a small e-beam deposition machine that costs about $\$ 60,000$ to be more full-service to the lab customers as well as adding about $\$ 15,000$ in annual revenue to the lab. Free-cash flow is tight for the lab right now, so he was approached about leasing the system for $1 / 3$ the sale price of the machine for each of three years. Since the machine would have a market value of $\$ 10,000$ in three years, the leasing agent tells the manager he'll save money. The lab is part of a community college and is tax-free, but they do have an MARR of $12 \%$. Should they lease or buy?