Sudbury Leasing Corp. is considering the purchase of a fleet of cars for $440,000.00. It can borrow at 7.5%. The cars will be used for 6 years. Sudbury Leasing Corp. calls a leasing agent and finds that the cars can be leased for $88,000.00 per year. The corporate tax rate is 34% and the cars belong in a 20% CCA class. Assuming beginning of period payments and salvage value of $77,000.00, what is the net advantage to leasing? a) -$34,549.96 b) -$36,624.91 c) -$3,216.19 d) -$19,934.18 e) $17,230.20