ONLY ANSWER WITHOUT EXPLANATION VERY URGENT

Smith Inc has identified several capital budgeting projects they would like to complete (positive NPV). One of the projects is the purchase of a fleet of delivery vans at a cost of $810,000. Smith Inc.'s before tax cost of debt is 11% and their tax rate is 40%. They have approached TOK Leasing Inc to inquire about leasing the vans instead of purchasing. TOK Leasing Inc. has provided Smith Inc. with the following proposal: - The present value of the annual lease payments would be $505,000. The lease is over 5 years with payments made at the beginning of each year. - If Smith Inc purchases the vans, they estimate the annual maintenance costs to be $40,000 per year. Under the terms of the lease, the lessee would be responsible for the annual maintenance costs, which are made at the end of each year. - The PVCCA tax shield is $234,000. - The PV of the the salvage value is $80,000. The NAL (Net Advantage to Leasing) is $ _(please use negative sign if negative, not brackets and round to the nearest dollar)