Suppose that National Waferonics has before it a proposal for a four-year financial lease. These flows reflect the cost of the machine, depreciation tax shields, and the after-tax lease payments. Ignore salvage value. Assume the firm could borrow at 14% and faces a 21% marginal tax rate. a. What is the value of the equivalent loan? (Do not round intermediate calculations. Round your answer to 2 decimal places.) b. What is the value of the lease? (Do not round intermediate calculations. Round your answer to 2 decimal places.)