Dealer Cost and Capitalized Tax

I’ve read that when negotiating a lease, it’s good to find the dealer cost and use that as the rock bottom price to behind negotiating up from rather then negotiating down from the MSRP. What is the best way to find this number?

Also, I received two quotes from the same dealer. The second only lowered the selling price and increased the trade in value. However, it listed almost $1400 in capitalized taxes that was not on the first quote. Does anyone know what this is or if it’s negotiable?