ABC Leasing Company 23 The ABC Leasing Company has the opportunity to write a 5-year lease for equipment that costs $260,000. Depreciation would follow the MACRS 3-year schedule (0.33, 0.45, 0.15, and 0.07). The 5 ease payments would be due at the beginning of the year. ABC's borrowing rate is 10% while its tax rate is 25%. At the end of the lease, ABC expects that the market value of the equipment will be zero. ABC is considering writing the lease with $64,000 payments. 4.5 points What is the NPV of the lease? 0 60,000. 0 36,520. 0 31,232. 0 23.287. O 5,288