A machine costs $2.2 million and would be depreciated straight-line to zero over four years after which it would be worthless. This machine can be leased for $645,000 per year for four years. Assume a tax rate of 21 percent and a pretax borrowing rate 7 percent. What is the net advantage to leasing from the lessor's viewpoint?

a) -$10,621

b) -$9,988

c) -$4,464

d) -$12,082

e) -$8,840