You are given the following information: TGC needs a 2-year asset that costs $100, and the company must choose between leasing and buying the asset. TGC's tax rate is 40%. If the asset is purchased, the bank would lend TGC the $100 at a rate of 0.08 on a 2-year, simple interest loan with a balloon principal payment. TGC can depreciate the asset over 2 years for tax purposes by the straight- line method if it is purchased. The asset's value at the end of 2 years will be $0. Alternatively, TGC could lease the asset under a guideline lease for 2 years for a payment of $51 at the end of each year. What is the NAL?