ABC Co wants to purchase a equipment worth $24,000. It will be worthless in three years. ABC Co can borrow the money at 9 percent to purchase the asset or lease the asset where yearly payments will be $9,000 per year, payable at the end of each year. The machine belongs to a CCA rate of 30 percent. The tax rate is 40 percent. The asset pool will be closed after the three years. Calculate the NAL for ABC Co.