Keating Co. is considering disposing of equipment with a cost of $76,000 and accumulated depreciation of $53,200. Keating co can sell the equipment through a broker for $25,000, less a 5% broker commission. Alternatively, Gunner Co. has offered to leave the equipment for five years for a total of 47,000. Keating will incur repair, Insurance and property tax expenses estimated at $10,000 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 Os $9.275 b. 513,250 c. $19.875 d. $15.900