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Keating Co$.$ is considering disposing of equipment that cost $$61,000$ and has $$42,700$ of accumulated depreciation to date. Keating Co$.$ can sell the equipment through a broker for $$33,000$ less a $6\%$ commission. Alternatively, Gunner Co$.$ has offered to lease the equipment for five years for a total of $$45,000.$ Keating will incur repair, insurance, and property tax expenses estimated at $$12,000$ over the five$-$year period. At lease$-$end, the equipment is expected to have no residual value. The net differential profit or loss from the sell alternative is a

a$.$ $$1,386$ loss

b$.$ $$2,376$ profit

c$.$ $$1,980$ loss

d$.$ $$2,970$ profit