Harrington Corporation wants to acquire a $250,000 commercial ice cream production line. Harrington has a 30 percent marginal tax rate. If owned, the production line would be depreciated on a straight-line basis to a book salvage value of $0. The actual cash salvage value is expected to be $40,000 at the end of 5 years. If the line is purchased, Harrington could borrow the needed funds at an annual pretax interest rate of 10 percent. If purchased, Harrington will incur annual maintenance expenses of $20,000. These expenses would not be incurred if the production line is leased. The lease rate would be $75,000 per year, payable at the beginning of each year. Harringtons weighted after-tax cost of capital is 13 percent. a. Compute the net advantage to leasing. b. What decision should the company make based on NAL?