Cullumber Corporation entered into an operating lease agreement to lease equipment from Blossom, Inc. on January $1,2025.$ The lease calls for annual lease payments of $$28,000,$ beginning on January $1,$ for each of the $3$ years of the lease. In addition, Blossom will pay Cullumber $$7,000$ as a cash incentive for entering the lease by January $1,2025.$ In relation to the lease agreement, Cullumber incurred the following costs.

$\backslash$table$[[$Salaries of employees involved in the investigation of the lease,$$3,000$