Keating Co$.$ is considering disposing of equipment that cost $$79,000$ and has $$55,300$ of accumulated depreciation to date. Keating coll the equipment through a broker for $$34,000$ less a $8\%$ commission. Alternatively, Gunner Co$.$ has offered to lease the equipment for five years for a total of $$50,000.$ Keating will incur repair, insurance, and property tax expenses estimated at $$8,000$ over the five$-$year period. At lease$-$end, the equipment is expected to have no residual value. The net differential profit or loss from the sell alternative is a $q,$ a$.$ $$16,080$ profit

b$.$ $$10,720$ loss

c$.$ $$7,504$ loss

d$.$ $$12,864$ profit