Keating Co$.$ is considering disposing of equipment that cost $$63,000$ and has $$44,100$ of accumulated depreciation to date. Keating Co$.$ can sell the equipment through a broker for $$30,000$ less a $10\%$ commission. Alternatively, Gunner Co$.$ has offered to lease the equipment for five years for a total of $$50,000.$ Keating will incur repair, insurance, and property tax expenses estimated at $$11,000$ over the five$-$year period. At lease$-$end, the equipment is expected to have no residual value. The net differential profit or loss from the sell alternative is a

a$.$ $$12,000$ loss

b$.$ $$14,400$ profit

c$.$ $$18,000$ profit

d$.$ $$8,400$ loss