Keating Co. is considering disposing of equipment that cost $79,000 and has $55,300 of accumulated depreciation to date. Keating Co. can sell the equipment through a broker for $33,000 less a 6% commission. Alternatively, Gunner Co. has offered to lease the equipment for five years for a total of $47,000. Keating will incur repair, insurance, and property tax expenses estimated at $11,000 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. $7,470 profit b. $5.976 profit c. $3,486 loss Od. $4.980 loss