Monty Enterprises purchased a delivery truck on January $1,2025,$ at a cost of $$29,000.$ The truck has a useful life of $7$ years with an estimated salvage value of $$5,200.$ The straight$-$line method is used for book purposes. For tax purposes, the truck, having an MACRS class life of $7$ years, is classified as $5-$year property; the optional MACRS tax rate tables are used to compute depreciation. In addition, assume that for $2025$ and $2026$ the company has revenues of $$210,000$ and operating expenses $($excluding depreciation$)$ of $$136,500.$