Coffeemania is considering leasing a coffee making machine for its recently opened store. The lease agreement requires $6$ lease payments in the amount of $$5,100$ per year paid at the beginning of each year. Each coffee making machine's purchase price is $$32,000,$ and it depreciates straight$-$line to zero value over the duration of the lease.

Coffeemania pays a $34\%$ tax rate on its corporate income. The company's annual borrowing rate is $5\%.$

Coffeemania needs to figure out whether leasing, rather than buying the coffee making machine, is the right way to go$.$ The necessary calculations show that the incremental cash flow for "Year $0"$ equals What does this cash flow include $/$ doesn't include?

It the purchase price $($cash inflow$),$

I the purchase price $($cash outflow$),$

IH the depreciation tax shield $($cash inflow$),$

It the depreciation tax shield $($cash outflow$),$

It the after$-$tax lease payment $($cash inflow$),$

I $[$Select $]$ the after$-$tax lease payment $($cash outflow$).$ includes doesn't include