A building acquired at the beginning of the year at a cost of $$82,200$ has an estimated residual value of $$3,200$ and an estimated useful life of $10$ years. Determine the following:

Line Item Description Amount

$($a$)$ The depreciable cost $fill in the blank $1$

$($b$)$ The straight$-$line rate fill in the blank $2$

$\%$

$($c$)$ The annual straight$-$line depreciation