Consider a firm A that wishes to acquire an equipment. The equipment is expected to reduce costs by $2400 per year. The equipment costs $23000 and has a useful life of 9 years. If the firm buys the equipment, they will depreciate it straight-line to zero over 9 years and dispose of it for nothing. They can lease it for 9 years with an annual lease payment of $5000. If the after-tax interest rate on secured debt issued by company A is 4% and tax rate is 20%, what is the Net Advantage to Leasing (NAL)?(keep two decimal places)