Alternative R has a first cost of $85,000, annual M8O costs of $60,000, and a $20,000 salvage value after $ years. Alternative S has a first cost of $175,000 and a $55,000 solvage value after 5 years, but its annual MSO costs are not known. Determine the M\&O costs for alternative S that would yleid a required incremental rate of return of 25.00%. The M\&O cost for alternative $ is $