Basketball Enterprises $($BE$)$ is considering purchasing an AI enhanced basketball court monitoring system that will allow coaches to accurately measure the speed and movements of the team's players during practices and games. The equipment would cost $$136,000$ which BE could finance with an $8\%,$ interest only five$-$year loan. Alternatively, BE could lease the equipment for five years at a cost of $$30,500$ per year. BE would use straight$-$line depreciation over the five$-$year life of the system at which point the system would have zero residual $($salvage$)$ value. If BE has a $21\%$ tax rate, what is the net advantage to leasing?