Carmichael Cleaners needs a new steam finishing machine that costs $100,000. The company is evaluating whether it should lease or purchase the machine. The equipment falls into the MACRS 3-year class, and it would be used for 4 years and then sold, because the firm plans to move to a new facility at that time. The estimated value of the equipment after 4 years is $30,000. A maintenance contract on the equipment would cost $5,000 per year, payable at the beginning of each year. Alternatively, the firm could lease the equipment for 4 years for a lease payment of $29,000 per year, payable at the beginning of each year. The lease would include maintenance. The firm could obtain a 4-year simple interest loan, interest payable at the end of the year, to purchase the equipment at a before-tax cost of 10%. The firm is in the 30% tax bracket. If there is a positive Net Advantage to Leasing the firm will lease the equipment. Otherwise, it will buy it. What is the NAL? (