$31)$ The building capitalization rate for a commercial building is $11\mathrm{.}0\%.$ The rate of land appreciation is $3\mathrm{.}0\%,$ and the yield rate is $7\mathrm{.}0\%.$ What is the useful life of the building?

A$)10$ years

B$)30$ years

C$)14$ years

D$)25$ years