Agents Healthcare is negotiating a lease on a new MRI that would cost $156,000 if Purchased. The equipment falls into MARCS 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 $28,500 after 4 years of use. A Maintenance contract on the equipment would cost $4,400 per year. Conversely, Agents could lease the equipment for 4 years for a lease payment of $46,000 per year, payable at the beginning of each year. Agents is in the 40% tax bracket, and would obtain a loan to purchase the MRI at the before tax interest rate of 8%. Calculate the Net Advantage of Leasing and recommended if Agents should purchase or lease the MRI.