Calvin purchases an annuity for $$105,000$ at the beginning of $2024,$ when he is $59$ years old. The annuity will pay him $$5,700$ each year for the remainder of his life, beginning with a payment in $2024.$ At the time of purchase, Calvin$$s life expectancy is $25$ years. How much of the first $$5,700$ payment does Calvin need to include in his income?