The Smith Sony lan Corporation (SSI) is considering whether to lease or buy a piece of equipment costing $100,000. If purchased, it would be depreciated for two years (33.33%-year1; 44.45%-year2) and then sold for an estimated salvage value of $30,000. ssr's tax rate is 40%, and it faces an interest rate of 15% on loans. Free maintenance is provided as part of the purchase cost. What is the present value of the after-tax cost of owning the equipment? Select one: O a. $29,324 O b. $57,653 O c. $50,173 d. $70,443