Witten Entertainment is considering buying a machine that costs $$564,000.$ The machine will be depreciated over four years by the straight$-$line method and will be worthless at that time. The company can lease the machine with year$-$end payments of $$177,000.$ The company can issue bonds at an interest rate of $7$ percent. The corporate tax rate is $24$ 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$.,32\mathrm{.}16.)$