B$-$You is a consulting firm that works with managers to improve their interpersonal skills. Recently, a representative of a high$-$tech research firm approached B$-$You's owner with an offer to contract for one year with B$-$You to improve the interpersonal skills of a newly hired manager. B$-$You reported the following costs and revenues during the past year $($before the proposed contract$).$

$\backslash$table$[[\backslash$table$[[$B$-$YOU$],[$Annual Income Statement$]]],[$Sales revenue,$$720,000$