On December $31,2018,$ Angel Corporation leased equipment to Admiral Company for a five$-$year period. The annual lease payment, excluding nonlease components, is $$40,000.$ The interest rate for this lease is $10\%.$ The payments are due on December $31$ of each year. The first payment was made on December $31,2018.$ The normal cash price for this type of equipment is $$125,000,$ while the cost to Angel was $$105,000.$ For the year ended December $31,2018,$ by what amount will Angel's earnings increase due to this lease $($ignoring taxes$)?$

A$.$ $$28,500$

B$.$ $$20,000$

C$.$ $$24,000$

D$.$ $$0$