The Cats are Already Destroying the Christmas Tree (CADCT) has a piece of equipment that they no longer have need for. The book value for the equipment is $120,000. The equipment can be sold for $60,000. Alternatively, the equipment can be leased. If leased, CADCT would receive a total of $100,000 over the course of a 5 year lease. The yearly maintenance expense for the lease would be $10,000