Paragon Security is considering the purchase of a new machine, which will cost a total of $3 million. The tax authority approves that the new machine can use the accelerated depreciation: Paragon Security can depreciate 25% of the value of the machine right after the purchase, and depreciate 35%, 15%, 15%, 5% and 5% in the next five years. Due to technical reasons, the machine is worthless after five years. According to a special tax policy, the marginal tax rate for Paragon Security will be 15% in the above period. Assume that the cost of debt for Paragon Security is 10%. If Paragon Security uses this machine through a true tax lease for five years, instead of direct purchasing, the annual lease payments will be $0.9 million.

The net benefit of leasing is closest to (Note: positive value means that leasing is better than "Borrowing the lease-equivalent loan and purchasing the new machine"; negative value means that "Borrowing the lease-equivalent loan and purchasing the new machine" is better than leasing):

a.-$639,879.93

b.$639,879.93

c.$669,876.20

d.-$669,876.20