Nissan Altima SL

Received this offer in So Cal on Nissan Altima SL FWD - 36/15:

MSRP: $31,240
Sale price: $28,547
Residual: 54%
MF: .00047
Monthly: $319 + tax
$995 DAS

I come up with a higher monthly payment using the Leasehackr calculator. To get $319/mo., I have to use a selling price of $27,600.

Good deal?

2nd quote on the same lease from a different dealer. What are “Non Tax Fees”? Using the Leasehackr calculator, I get $305 instead of $311. Am I doing it right?

Non tax fees are usually mandatory bs like aqc fee, doc fee etc. This car is still too new to get a real deal on, nothing I’d jump on for over $300 a month