Keating Co. is considering disposing of equipment with a cost of $79,000 and accumulated depreciation of $55,300. Keating Co. can sell the equipment through a broker for $25,000, less a 8% broker commission. Alternatively, Gunner Co. has offered to tease the equipment for five years for a total of $45,000. 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 income from the lease alternative is Oo. 316,800 Ob. $14,000 Oc. $21.000 Od. 59,800