12. Mr. Van Driesen is trying to decide whether or not to buy or lease a computerized grading system for his class. He can buy it for $12,000 or lease it for $1800 per year for the next five years. He can get the funds for the lease, by borrowing at 8% from the schools line of credit. The grader has no salvage value and fits into the 25% CCA bracket. The tax rate is 33%. What is the NAL? a. $2,898.4 b. $3,164.5 c. $3,375.18 d. $3,554.3 e. $3,841.2