A company is deciding whether to lease or buy new equipment. The equipment can be purchased for $95,000 or leased for a 8-year period for $9,250 per year (due at the beginning of each year). The firm can borrow at a rate of 15%. The equipment has a CCA rate of 22%. The company's marginal tax rate is 42%. Calculate the Net Advantage of Lease (NAL). Round the the Net Advantage of Lease to 2 decimals (e.g 22.05), and the unit is $