Please evaluate: BMW 320i lease offer

Please rate this deal for a new 2018 320i:

MSRP: 42,485
Sale price (before incentives): 36,485 (14% off MSRP)
Incentives: 5,000
MF: .00182 which is reduced to .00147 after 7 MSDs
Drive off: 1720
MSDs: 2100
Monthly (pre-tax): 277
Location: NYC
LH score: 12.3

Pull the trigger?

What happens if you bump MF to waive acq fee for 24 months?