Acme has branched out to rentals of office furniture to start$-$up companies. Consider a $$3,000$ desk. Desks last for six years and can be depreciated immediately. Assume that lease rates for old and new desks are the same and that Acme$$s pretax administrative costs are $$400$ per desk in each of years $1$ to $6.$ The cost of capital is $9\%$ and the tax rate is $21\%.$ Lease payments are made in advance, that is$,$ at the start of each year. The inflation rate is zero.

What is the break$-$even operating lease rate for a new desk? $($Hint: Since lease payments are made at the beginning of the year, use annuity due.$)$