Keating Co$.$ is considering disposing of equipment that cost $$59,000$ and has $$41,300$ of accumulated depreciation to date. Keating Co$.$ can sell the equipment through a broker for $$25,000$ less a $6\%$ commission. Alternatively, Gunner Co$.$ has offered to lease the equipment for five years for a total of $$49,000.$ Keating will incur repair, insurance, and property tax expenses estimated at $$9,000$ 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$.$ $$19,800$ profit

b$.$ $$16,500$ loss

c$.$ $$11,550$ loss

d$.$ $$24,750$ profit