$(15$ Percent$)$ As an investment, a property is purchased at price of $$1,100,000$ with

acquisition costs of $$18,500,$ and $80\%$ of the total cost is depreciable. The property is

expected to appreciate in value at $10\%$ per year. The holding period will be three years, and the selling expenses will be $10\%$ of the selling price. Please calculate:

a$.$ The depreciation recovery $($DP$)$

b$.$ The amount of capital gain $($CG$)$