Keating Co. is considering disposing of equipment that cost $61,000 and has $42,700 of accumulated depreciation to date. Keating Co. can sell the equipment through a broker for $32,000 less a 9% commission. Alternatively, Gunner Co. has offered to lease the equipment for five years for a total of $45,000. 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 Oa. 39,456 pa Ob. $5,516 Oc. $11.820 p Od. $7,880