Eta Co (Eta) needs to use a truck for its operations. The truck costs $150,000 and is expected to last for 5 years. The truck will sell for $14,000 at the end of the 5 years. Eta has an effective tax rate of 40% and the before-tax cost of borrowing is 7% per annum. If purchasing the truck, Eta will use a straight-line depreciation method for taxation purposes and will fully depreciate it. Eta has the option of borrowing-to-buy the truck or to lease the truck, where the lease payment would be due in advance each year. What is the maximum annual lease payment that Eta would be willing to pay