$1.$ Minolta Machine Shop just purchased a controlled vertical drill press for $$100,000.$ The drill press is classified as a three$-$year MACRS property. Minolta is planning to use the press for five years. Then Minolta will sell the press at the end of its service life for $$20,000.$ The annual revenues are estimated to be $$110,000.$ If the estimated net cash flow at the end of year $5$ is $$30,000,$ what are the estimated operating and maintenance expenses in year $5?$ Minolta$$s income tax rate in $2021$ is $25\%.$