2019 Lexus GS 350 lease deal - decent deal?

Would love opinions:

MSRP: $56,664
Disc: $6,164 (11%)
Sale price: $50,500
Lease cash: $4,500
Total off with discount and rebate: 19%
Residual 51%
MF with 9 MSDs: 0.00018 (or 0.432%)
Tax rate: 8.125%
Paying fees and 1st month payment upfront
36 months/12k miles
$562/ month

Thoughts?
Also…does the rebate in California get taxed as a cap cost reduction? Thanks

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