A consultancy calculates that it can supply crude oil assaying services to a small oil producer for $ $110$ comma $000$ per year for five years. There are some upfront costs the consultancy will require the oil producer to absorb$.$ What is the maximum that these upfront costs could$$ be$,$ if the equivalent annual annuity to the oil company is to be under $ $140$ comma $000,$ given that the cost of capital is $10\%?$