Roth$-$Lo Suppy is considering leasing some new equipment for $5$ years with annual payments of $$27,500.$ The equipment would cost $$115,000$ to buy and would be depreciated straight$-$line to a zero salvage value. The actual salvage value is zero. The firm can borrow at $8$ percent and has a tax rate of $21$ percent. What is the maximum lease payment Roth$-$Lo would be willing to pay?