Allied Logistics Ltd. is considering leasing new machinery that will cost $100,000 (including shipping and installation). The lease payment is $14,000 per year for eight years, paid at the beginning of each year. Other information pertaining to the equipment and lease is as follows: Maintenance of $850 per year will be paid by the lessor . Allied's tax rate is 26%. . CCA rate on the machinery is 20%. . Allied's cost of borrowing is 6.5%. . Estimated residual value of the equipment at the end of 8 years is expected to be 15,000 Based on the preceding information, complete the following table: Value Present value of the after-tax lease payments Present value of the CCA tax shield Present value of the after-tax maintenance costs Present value of the residual value Based on the preceding information, complete the following table: Value Present value of the after-tax lease payments Present value of the CCA tax shield Present value of the after-tax maintenance costs Present value of the residual value The present value of the CCA tax shield makes leasing the equipment The present value of the after-tax maintenance costs makes leasing the equipment What is the Net Advantage to Leasing (NAL) for Allied Logistics Ltd.? valuable to Allied Logistics. valuable to Allied. O $4,754.81 O $10,341.39 o $6,871.69