A sole proprietor office space. Under the lease agreement, the landlord offers an payment of $$10,000$ for greater than $$15,000.$ The made of $$22,000,$ and received $$10,000$ from the landlord. Assume that are deducted on a basis over five years, and the sales were $$250,000.$

$(1)$ What is the effect on net income if the inducement payment is as $?$

$(2)$ What is the effect on net income if the inducement payment is treated as a reduction$$to$$the$$asset$?$