Your USA operation subsidiary has bought an equipment which costs $15 000, which must be sold in 4 years at $2 500.The equipment can be depreciated on a straight-line basis over 5 years and wear and tear is also applied on the same terms. The equipment can be leased for $5 000 per year and the tax rate is 35%. Calculate the after tax lease payment amount that should be considered when calculating the Net advantage of leasing (NAL).

A $1,433

B $1,750

C $2,500

D $3,250