A piece of equipment costs $$125,000$ today to buy, but company YGR Inc. $($whose cost of capital $=7\mathrm{.}25\%)$ is considering a lease arrangement. The kit has an approximate lifespan of $8$ years, at which time the salvage value $=$ is $$15,000.$ Annual maintenance costs $($performed at year$-$end$)$ are expected to be $$1,550($these are to grow by $3\%$ per year$).$ If the PV of the CCA tax shield and PV of lease payments are $$32,550$ and $$72,400,$ respectively, should YGR Inc. lease the equipment?