Arlandria, Inc. has bought a new server and needs to decide what to do with the old one. The cost of the old server was originally $60,000 and has been depreciated by $45,000. The company has received two offers that it must consider. One offer was made to sell the equipment outright for $18,500 less a 4% sales commission (based off the selling price). The other offer was to lease the equipment to a customer for $7,000/year for the next five years, but the company will be required to provide maintenance and insurance totaling $3,000 per year. Based upon the differential income, what offer should Arlandria, Inc. accept? Please show your work for full credit (Need to see the differential income).