$2018,$ and were ready for occupancy immediately. The buildings are estimated to have a useful life of $30$ years with no residual value. East uses the straight$-$line method for depreciation.

Requirement a$.$

How much interest cost can be capitalized on Building B$?$

Requirement $b.$ What will be the annual depreciation expense for each of the two buildings? $($Round the depreciation expense to the nearest whole dollar.$)$