CBU Computers plans to either lease or purchase a machine that costs $$320,000.$ The required lease payments are $$28,000$ at the beginning of each of four years. The firm's before$-$tax borrowing rate is $7\%,$ WACC is $9\%$ and its effective tax rate is $40\%.$ The machine belongs to an asset class with a CCA rate of $25\%.$ If the salvage value is $$80,000,$ what is the PV of the CCA tax shield?