Golda Rush quit her job as a manager for Rona to start her own hair dressing salon, Goldilocks. She gave up a salary of $$40,000$ per year, invested her savings of $$30,000($which was earning $5$ percent interest$)$ and borrowed $$10,000$ from a close friend, agreeing to pay $5$ percent interest per year. In her first year, Golda spent $$18,000$ to rent a salon, hired a part$-$time assistant for $$12,000$ and incurred another $$15,000$ on equipment and hairdressing material. Based on this information, what is the amount of her implicit costs?