Bird Wing Bedding can lease an asset for $4$ years with payments of $$18,000$ due at the beginning of the year. The firm can borrow at a $9\%$ rate and pays a $25\%$ federal$-$plus$-$state tax rate. The lease qualifies as a tax$-$oriented lease. What is the cost of leasing? Do not round intermediate calculations. Round your answer to the nearest dollar. Answer is NOT $$47,677.$