2018 VW Jetta Wolfsburg Lease Assessment

Okay, my turn to get feedback. Looking at this deal for my son and feel like I can do better considering there is $2,350 in lease cash for the dealer out there. Waiting to get breakdown of drive off fees. Basically I am planning to try for deeper discount and roll fees into payment and still keep it at $199+ Tax.

Model: 2018 VW Jetta Wolfsburg Edition Auto
MSRP: $22,400
Invoice: $21,600
Sale Price: $18,100
Residual: $11,200
Term: 36 months/12k per year
Drive Off Fees: $1214.09 (awaiting breakdown on this)
Payment: $199.85+ Tax