Keating Co. is considering disposing of equipment that cost $64,000 and has $44,800 of accumulated depreciation to date, Keating Co. can sell the equipment through a broker for $34,000 less a 5% commission. Alternatively, Gunner Co. has offered to lease the equipment for five years for a total of $48,000. 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