Carmichael Cleaners needs a new steam finishing machine that costs $$100,000.$ The company is evaluating whether it should lease or purchase the machine. The equipment falls into the MACRS $3-$year class, and it would be used for $3$ years and then sold, because the firm plans to move to a new facility at that time. The estimated value of the equipment after $3$ years is $$30,000.$ A maintenance contract on the equipment would cost $$3,000$ per year, payable at the beginning of each year. Alternatively, the firm could lease the equipment for $3$ years for a lease payment of $$29,000$ per year, payable at the beginning of each year. The lease would include maintenance. Due to special circumstances, the firm is in the $20\%$ tax bracket, and it could obtain a $3-$year simple interest loan, interest payable at the end of the year, to purchase the equipment at a before$-$tax cost of $10\%.$ If there is a positive Net Advantage to Leasing the firm will lease the equipment. Otherwise, it will buy it$.$ What is the NAL? $($Note: Assume MACRS rates for Years $1$ to $4$ are $0\mathrm{.}3333,0\mathrm{.}4445,0\mathrm{.}1481,$ and $0\mathrm{.}0741.)$

a$.$ $$6,023$

b$.$ $$6,640$

c$.$ $$6,972$

d$.$ $$6,324$

e$.$ $$5,734$