Stirling Corporation needs a computer, which it can buy for $80,000. Stirling will depreciate the computer uniformly over its useful life of 4 years. An investment tax credit of 6% is also available, and the computer will have no residual value. Stirling plans to borrow the money at an interest rate of 9% specifically to finance the purchase. The tax rate of Stirling is 30%. Aberdeen Leasing Corporation can also lease the same computer to Stirling for the same period. Calculate the annual lease payments, made in advance each year, and their tax benefit taken right away, that will make Stirling indifferent to leasing or buying.