$($Q$\mathrm{.}1)$ A manufacturing company wishes to acquire three heavy trucks that cost Rs $100,000$ in total. A leasing company has offered to lease the trucks to a manufacturing company for a total Rs $25,000$ per year for each of the five years with lease payment payable in advance. To evaluate this option, manufacturing company depreciated the trucks via straight$-$line depreciation over their five$-$year normal recovery period and $8$ percent investment tax credit is in effect. The marginal tax rate applicable is $40$ percent and before tax cost of debt is $15\%.$ If the trucks are leased, the ITC will be passed on to the leasing company. Should the manufacturing company lease of purchase the trucks?