3. Global Inc. is considering leasing a $45,000 equipment. Four annual payments of $15,000 at the end of each year. Global Inc.'s required rate of return is 13% and has a 30% tax rate. The asset is in the 25% CCA class. The half year rule applies and CCA is taken in year 0. After the fourth year, the asset becomes worthless. Determine the CCA tax shields for this lease