Consider a firm A that wishes to acquire an equipment. The equipment is expected to reduce costs by $3500 per year. The equipment costs $25000 and has a useful life of 10 years. If the firm buys the equipment, they will depreciate it straight-line to zero over 10 years and dispose of it for nothing. They can lease it for 10 years with an annual lease payment of $5000. If the after-tax interest rate on secured debt issued by company A is 3% and tax rate is 40%, what is the Net Advantage to Leasing (NAL)?(keep two decimal places)