Max, Inc., can sell a large piece of machinery for $$90,000.$ The machinery originally cost $$240,000$ and has accumulated depreciation of $$130,000.$ Max will have to pay a $5\%$ sales commission on the sale. Rather than sell, Max is considering leasing the machine. It can be leased for four years for $$24,000$ per year. Max has estimated future operating expenses to be $$3,000$ per year, and Max will be responsible for those expenses. Which of the following options most accurately describes the analysis and decision for Max?

a$.$ Lease$$because Max will lose $$20,000$ if it sells the equipment for less than its $$110,000$ book value

b$.$ Lease$$because differential revenues are $$6,000$ if Max leases rather than sells

c$.$ Sell$$because differential income is $$1,500$ if Max sells rather than leases

d$.$ Sell$$because differential income of selling rather than leasing is $$6,000$