Keating Co. is considering disposing of equipment with a cost of $55,000 and accumulated depreciation of $38,500. Keating Co. can sell the equipment through a broker for $30,000, less a 8% broker commission. Alternatively, Gunner Co. has offered to lease the equipment for five years for a total of $49,000. 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 O. 19,400 Ob. $11280 Oc. 16.30 Od. $14,100 G