2017 Infiniti Q50 Pricing...how does this look?

Hey guys, I was offered the attached deal for a 39 month / 10,000 mi lease on the 2017 Infiniti Q50 3.0t Signature RWD. I tried to use the formula on Edmunds to calc the lease and this is what I came up with:

MSRP = $40,020
Gross Cap Cost = $34,918 (-$7,020 in Savings + $700 Bank Acq Fee + $1,217.50 in Dealer/State Fees)
Adj. Cap Cost = $32,918 (-$1,000 Rebate + -$500 Customer Cash - $500 Cash Down Payment)
Residual Value = $21,610
Depreciation = $11,308
Depreciation / 39 months = $289.94
Money Factor = .00003
Rent Charge = $1.64 / mo
Monthly Payment Before Tax = $291.57 / mo
Florida State Sales Tax = 6.0%
Monthly Payment Sales Tax = $17.49 / mo
Total Monthly Payment = $309.06 / mo

As you can see in the attachment from the dealer the payment they offered with $500 down is $346.28 so I am not getting to the same number. A few questions/observations:

  1. The residual value is not in the attachment but it was stated by the dealer. I have posted on Edmunds to find out what it should be.
  2. The money factor of .00003 was what appeared to be on Edmunds for similar vehicles, but my post also requested this info for this particular car.
  3. Is the RV% applied to the base MSRP of $38,700 or the total MSRP of $40,020? The top sheet in the attachment shows both of these figures and the residual the dealer gave me is almost exactly 54% of the total MSRP of $40,020.
  4. Is it likely that the dealer is marking up the MF? What is accounting for the difference in payment that I am calculating vs what they are offering?
  5. In the attachment there is a line item for Sales Tax of $854.40. How is that figure calculated?

I know this is a lengthy post so thank you for your time.