Lease Machinery (Alt 1)	Sell Machinery (Alt 2)	Diff Effect on Income (Alt 2)
Revenues
Costs
Income (Loss)

Inman Construction Company is considering selling excess machinery with a book value of $278,900 (original cost of $400,600 less accumulated depreciation of $121,700) for $274,800, less a 5% brokerage commission. Alternatively, the machinery can be leased for a total of $284,300 for five years, after which it is expected to have no residual value. During the period of the lease, Inman Construction Company's costs of repairs, insurance, and property tax expenses are expected to be $25,000.