Company #1: DigiSurgi is a health care consulting company that trains hospitals on new digital surgical tools. The company needs to acquire new equipment to get the trainers accustomed to the technology so that they can transfer the know-how to the hospital staff. DigiSurgi should lease the new digital surgical equipment. Company #2: Kiran owns a medium-sized printing business. She owns three one-color (black) printers and needs a color printer for volume print production. She wants to keep the operating expenses related to the color printer low, so she should buy a color printer. lease buy Pele Corp. is a professional leasing company. The leasing manager has to evaluate some lease agreements under the following conditions: The company's marginal federal-plus-state income tax rate is 40%. The company has alternative investment options of similar risk that yield 5.50%. Assuming all other factors and values are constant among these leases, from the lessor's perspective, which of the following is the best lease? O A lease that generates an after-tax rate of return of 2.20% O Alease that has an NPV of - $120,000 O A lease that has an IRR of 2.50% O Alease that has an MIRR of 3.90%