Remp's Trucking is negotiating a lease for five new rigs with Leasing Limited. Remp has received its best offer from Phantom Trucks for a total price of $1 million. The terms of the lease offered by Leasing Limited call for a payment of $205,000 at the beginning of each year of the 5-year lease. As an alternative to leasing, the firm may borrow from a large insurance company and then buy the trucks. The $1 million could be borrowed on a simple interest term loan at a 10% rate for 5 years. The trucks fall into the MACRS 5-year class and have an expected residual value of $100,000. Maintenance costs would be included in the lease. If the trucks are owned, a maintenance contract would be purchased at the beginning of each year for $10,000 per year. Remp plans to buy a new fleet of trucks at the end of the fifth year. Leasing Limited has a 40% tax rate, while Remp has a 20% tax rate. Treat this as a guideline lease. Should Remp lease the trucks (explain)?