A firm is considering leasing or buying a mower.? The mower costs $1,276 and is expected to create operating cash flows associated with the depreciation tax shield of $25 per year for the next three years. At the third year the mower can be sold for a net sale price of $70. If the appropriate discount rate is 5%, what is the Cost of owning the mower? If the cost is negative record your answer with a negative sign.