Sure$-$Bilt Industries is considering selling excess machinery with a book value of $$280,700($original cost of $$399,600$ less accumulated depreciation of $$118,900)$ for $$274,500$ less a $6\%$ brokerage commission. Alternatively, the machinery can be leased for a total of $$287,600$ for five years, after which it is expected to have no residual value. During the period of the lease, Sure$-$Bilt Industries' costs of repairs, insurance, and property tax expenses are expected to be $$26,100.$