You are managing a software application project to develop an online PMP simulator budgeted for $$90,000$ to assist students to practice exam questions in a real$-$life environment. The team has completed design work, received approval from the technical review team, and initiated coding work. When asked by management what you currently expect the project to cost$,$ you think that the costs you have incurred till now are typical for the rest of the project. While reviewing the current status of the project, you found that AC $=$ $$30,000$ and EV $=$ $$35,000.$ What is your estimate at completion $($EAC$)?$