Differential Analysis for a Lease or Sell Decision Sure-Bilt Construction Company is considering selling excess machinery with a book value of $280,000 for $276,000, less a 5% brokerage commission. Alternatively, the machinery can be leased for a total of $285,000 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 $25,500. a. Prepare a differential analysis, dated January 3, 2012, to determine whether Sure-Bilt should lease or sell the machinery.