Inman Industries is considering selling excess machinery with a book value of $279,900 (original cost of $399,900 less accumulated depreciation of $120,000 ) for $274,200 less a 6% brokerage commission. Alternatively, the machinery can be leased for a total of $287,700 for five years, after which it is expected to have no residual value. During the period of the lease, Inman Industries' costs of repairs, insurance, and property tax expenses are expected to be $25,000. a. Prepare a differential analysis report for the lease or sell decision