Happy Rock Corporation needs manufacturing tools for production during the next three years. In order to buy the tools, the firm can borrow the purchase price of $4,800,000 at a 10% rate. The purchase price of the tools would be depreciated on a straight-line basis, and annual maintenance costs associated with ownership are estimated to be $240,000. However, a planned change in the firm's production technology will make the tools obsolete after three years, and so Happy Rock is considering a leasing arrangement to finance them instead. Under a lease arrangement, the company can make three equal end-of-year lease payments of $2,100,000, and the lessor will be responsible for annual maintenance expenses. Assume Happy Rocks marginal tax rate is 40%. What is the net advantage to leasing (NAL) for Happy Rock?