Grey Sky Construction needs a piece of equipment that costs $60,000. Grey Sky either can lease the equipment for two years at $31,000 per year, paid at the beginning of the year, or borrow $60,000 from a local bank at 9% and buy the equipment. The annual CCA on the equipment is $30,000. The equipment is expected to have no value at the end of the second year. The company's tax rate is 30%. Should Grey Sky buy or lease the equipment