Keating Co. is considering selling equipment with a cost of $75,000 and accumulated depreciation of $52,500. Keating Co. can sell the equipment through a broker for $32,000, less a 10% broker commission. Alternatively, Gunner Co. has offered to lease the equipment for 5 years for a total of $45,000. Keating will incur repair, insurance, and property tax expenses estimated at $9,000 over the 5-year period. At lease-end, the equipment is expected to have no residual value. The differential profit from