A piece of equipment costs $125,000 today to buy, but company YGR Inc. (whose cost of capital = 7.25%) 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?