Pinder Ltd needs a machine for its business. The machine costs $120,000 and has an expected life of 10 years. After the 10 years, the machine is expected to have a salvage value of $15,000. Pinder Ltd can borrow at 8% per annum from the bank to buy this machine. Alternatively, Pinder Ltd can also lease the machine for 10 years. The lease payment would be $17,000, payable in advance. The tax rate for Pinder Ltd is 40%, and the machine will be fully depreciated using a straight line method over its expected life. Which of the following values is closest to the incremental cash flow from leasing in year 5? O $-15,000 O $-9,000 O $-7,000 O $-13,000 O $-11,000