An asset has an installed cost of $250,000, a life of 5 years, a CCA rate of 30%, and a salvage value of $5,000. This asset can be leased for 5 years, with the lease payments due at the beginning of each year. Lease payments of $71,500 have been made. The lessee's marginal tax rate is 35% and borrowing cost is 10%. What is the NAL of this lease agreement to the lessor if it has the same marginal tax rate of 35%?

a. -$49,548

b. $52,652

c. -$43,613

d. $33,839

e. -$33,646