Rishi has $$100,000$ in an investment paying $9$ percent taxable interest per annum. Each year Rishi incurs $$825$ of expenses relating to this investment. Compute Rishis annual net cash flow assuming the following:

a$)$ Rishis marginal tax rate is $35$ percent, and the annual expense is deductible.

B$)$ Rishi's marginal tax rate is $40$ percent and only $$500$ of the annual expense is deductible