Your firm is considering either leasing or buying some new equipment. The lease payments will be $21,000 a year. The purchase price is $59,000. The equipment has a 3-year life after which time it is expected to have a resale value of $22,000. The equipment belongs in a 25 percent CCA class. Your firm borrows money at 8 percent, and normally has a 34 percent tax rate. The company does not expect to owe any taxes for at least 5 years because they have accumulated net operating losses. What is the incremental cash flow for year 2 if the company decides to lease the equipment rather than purchase it? A) -$20,114 OB) -$24,613 C) -$21,000 OD) -$22,702 E) -$20,533