MACRS table required 0.3333, 0.4445, 0.1481, 0.0741, respectively) 3. JB Hunt is evaluating a potential lease agreement on a truck that costs $80,000 and falls into the MACRS 3-year class. The loan rate would be 9 percent & would be interest only over the 4-year period, with the principal due at the end, if the firm decided to borrow money & buy the asset rather than lease it. The loan payments would be made at the end of the year. The truck has a 4- year economic life, and its estimated salvage value is $15,000. If the firm buys the truck, it would purchase a maintenance contract that costs $3,000 per year, payable at the end of each year. The lease terms, which include maintenance, call for a $20,000 lease payment at the beginning of each year. The tax rate is 40 percent. Should the firm lease or borrow? Calculate the NAL. Net advantage to leasing (NAL) =