Witten Entertainment is considering buying a machine that costs $558,000. The machine will be depreciated over four years by the straight-line method and will be worthless at that time. The company can lease the machine with year-end payments of $153,000. The company can issue bonds at an interest rate of 6 percent. The corporate tax rate is 23 percent. What is the NAL of the lease? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) NAL