Diego Motors can use CVP $($cost$-$volume$-$profit$)$ analysis and income tax to strategize its monthly operations based on the following details:

Diego Motors is a modest car dealership that typically vends vehicles for $$25,000.$ The dealer procures these cars from the manufacturer at an average cost of $$22,000$ per unit. Each month, Diego Motors incurs expenses of $$50,000$ in rent and utilities, along with another expense of about $$60,000$ towards salaries paid to salespeople along with commissions of $$500$ for each sale. The dealer also spends$$ $$10,000$ on local advertisements every month. Diego Motors' tax rate is $40\%.$

$1)$ To reach the break$-$even point, what is the minimum number of cars that Diego Motors has to sell monthly?

$2)$ What is the monthly operating income for Diego Motors in order to meet their target of $$54,000$ in net income per month? What minimum number of cars do they need to sell each month to achieve this goal?