Smith meats is trying to decide whether to lease or buy some new equipment. The equipment costs $62,000,$ has a $3$ year life, and will be worthless after $3$ years. the pre$-$tax cost of borrowed funds is $9$ percent and he tax rate is $35$ percent. the equipment can be leased for $22,500$ a year. what is the net advantage to leasing assuming the firm is allowed to use stright line method to account for depreciation?