Unilog is considering leasing a computer system from UniNet under a 7-year lease. The computer system costs $400,000 installed and will be depreciated as a 5-year MACRS asset. The expected salvage value of the system after 7 years is $30,000. UniNet's marginal tax rate is 30%. UniNet requires a 14% after-tax rate of return on leases of this type. What annual, pretax, beginning-of-the-year lease payment must Unilog make to UniNet? (5-YEAR MACRS schedule: 20%, 32%, 19.2%, 11.52%,11.52%, 5.76%)