LNZ Corp. is thinking about leasing equipment to make tinted lenses. This equipment would cost

$$600,000$ if purchased. The CCA rate on the equipment is $30\%$ and the salvage value after its five$-$

year life will be $$122,451.$ There are no capital gains or losses to worry about. The firm's corporate

tax rate is $40\%$ and its pre$-$tax cost of debt is $10\%.$ WeLease Corp. has offered to lease the system

to LNZ for payments of $$102,000$ per year for five years. These lease payments would be made at

the START of the year. Pretend that your answer to the previous question was exactly $$300,000.$ If the present value

of the CCA tax shield on the equipment is $$163,839,$ what would be the NAL for LNZ$?$ A$)$ $$129,828$

B$)$ $$555,341$

C$)$ $$136,161$

D$)$ $$44,659$

E$)$ There is not enough information to answer this question.