Sure-Bilt Construction Company is considering selling excess machinery with a book value of $281,400 (original cost of $401,400 less accumulated depreciation of $120,000) for $275,600, less a 5% brokerage commission. Alternatively, the machinery can be leased to another company for a total of $286,300 for five years, after which it is expected to have no residual value. During the period of the lease, Sure-Bilt Construction Company's costs of repairs, insurance, and property tax expenses are expected to be