Furman Industries is negotiating a lease on a new MRI that would cost $155,000 if purchased. The equipment falls into MACRS 3 year property class, and it would be used for 4 years and then sold. It is estimated that the MRI could be sold for $30,000 after 4 years of use. A maintenance contract on the equipment would cost $4, 500 per year, payable at the beginning of the year. Conversely, Furman could lease the equipment for 4 years for a lease payment of $48,000 per year, payable at the beginning of each year. Furman is in the 40% tax bracket, and would obtain a loan to purchase the MRI at a before tax interest rate of 9%. Calculate the Net Advantage of Leasing and recommend if Furman should purchase or lease the MRI.