Keating Co. is considering disposing of equipment with a cost of $69,000 and accumulated depreciation of $48,300. Keating Co. can sell the equipment through a broker for $29,000, less a 8% broker 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 $12,000 over the five-year period. At lease-end, the equipment is expected to have no residual value. The net differential income from the lease alternative is Oa. $11,184 Ob. $13,980 Oc. $9,320 Od. $6,524