Lester's Gym wants to expand its facilities by obtaining $$62,000$ worth of new exercise equipment. The equipment will have a $4-$ year life, belongs in a $25\%$ CCA class, and will have no residual value. The cost of borrowed funds is $9\mathrm{.}5$ percent, the weighted average cost of capital is $12\%$ and the tax rate is $40$ percent. Assume the lease payments are payable at the beginning of each year and the lease qualifies as a true tax lease. What is Lester's breakeven lease payment?