Ohmy Inc. manufactures reproduction parts for classic cars. The firm needs a computer-operated turret lathe that costs $440,000. It can borrow at 10 percent. The lathe will be used for five years, after which it will be worthless. LBW Inc. will lease the equipment to the firm for $100,000 per year. The firm's tax rate is 40 percent. Using straight-line depreciation, what is the net advantage to leasing (NAL) Select one:

a. $39,018

b. $36,325

c. -$39,018

d. $36,340

e. -$36,326