Jeff & Bezos is a fresh groceries delivery company. The company has access to borrowing funds at a pre-tax rate of 8 percent per year. Jeff & Bezos pays income taxes using 24 % tax rate. The company would like to start using high-speed low-altitude drones to deliver grocery purchases directly to residential customers' backyards. The required fleet of drones costs $5,300,000. If the company chooses to buy them, the drones would be losing their economic value following the straight-line depreciation method during a four year period. The fleet of drones, due to their heavy usage, would have no salvage value in four years. Instead of buying the fleet of the drones, Jeff & Bezos is also contemplating leasing them for an estimated pre-tax annual cost of $1,580,000 for four years from a different company, Nets & Flicks, that owns the required number of drones. Nets & Flicks is in the same tax bracket as Jeff & Bezos.

Calculate Nets & Flicks's (=Lessor) net advantage to leasing, a.k.a. NAL.