You are considering the acquisition of a small office building. The purchase price is $$775,000.$ Seventy$-$five percent of the purchase price can be borrowed with a $30-$year, $7\mathrm{.}5$ percent mortgage. Payments will be made annually. Up front financing costs will total $3$ percent of the loan amount. The expected before$-$tax cash flows from operations, assuming a five$-$year holding period, are as follows:

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