Bev's Beverages is negotiating a lease on a new piece of equipment with an after-tax cost of $67,000. (The equipment is eligible for 100% bonus depreciation so it will be fully depreciated at the time of purchase.) The equipment will be used for 3 years and then sold, because the firm plans to move to a new facility at that time. The estimated value of the equipment after 3 years is $28,000. A maintenance contract on the equipment would cost $2,400 per year, payable at the beginning of each year. Alternatively, the firm could lease the equipment for 3 years for a lease payment of $21,600 per year, payable at the beginning of each year. The lease would include maintenance. The firm's tax rate is 20%, and it could obtain a loan amortized over 3 years for the after-tax cost of the equipment at a before-tax cost of 9.0%. If there is a positive net advantage to leasing (NAL), then the firm will lease the equipment. Otherwise, the firm will buy it. What is the NAL? Do not round your intermediate calculations.