A company licenses a new enterprise resource planning ("ERP") system in hopes that the system will better help the company manage its HR, accounting, inventory tracking, purchasing, and customer information. Purchased "out of the box," the license will cost $5,000 per month. The company also incurs upfront fees with the vendor to customize the software, totaling $30,000 over the first 6 months. What is gain tax and income tax for one year ?