United Healthcare (UNH), an investor-owned healthcare enterprise, is evaluating a potential lease for a new MRI with a 4-year life that costs $40,000 and falls into the MACRS 3-year class (depreciation rates for Years 1 to 4 are 0.33, 0.45, 0.15, and 0.07.) If the firm borrows and buys the MRI, the loan rate would be 6%, and the loan would be amortized over the MRI’s 4-year life, so the interest expense for taxes would decline over time. The loan payments would be made at the end of each year. The MRI will be used for 4 years, at the end of which time it will be sold at an estimated market value of $10,000. If UNH buys the MRI, it would purchase a maintenance contract that costs $1,000 per year, payable at the end of each year. The lease terms, which include maintenance, call for a $10,000 lease payment (4 payments total) at the beginning of each year. UNH's tax rate is 40%. Should the firm lease or buy the MRI.