Keating Co$.$ is considering disposing of equipment that cost $$51,000$ and has $$35,700$ of accumulated depreciation to date. Keating Co$.$ can sell the equipment through a broker for $$29,000$ less a $6\%$ commission. Alternatively, Gunner Co$.$ has offered to lease the equipment for five years for a total of $$46,000.$ 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

a$.$ $$12,888$ profit

b$.$ $$10,740$ loss

c$.$ $$16,110$ profit

d$.$ $$7,518$ loss