61. ABC Corp. acquired a piece of land for $500,000 and a building for $1,200,000. The land has an indefinite useful life, and the building has a useful life of 30 years and a salvage value of $100,000. Calculate the total depreciable amount for the building, the annual depreciation expense using the straight-line method, the book value of the building after 10 years, and the total depreciation expense over the building's useful life.