A building acquired at the beginning of the year at a cost of $$2,200,000$ has an estimated residual value of $$400,000$ and an estimated useful life of $20$ years. Determine $($a$)$ the depreciable cost, $($b$)$ the straight$-$line rate, and $($c$)$ the annual straight$-$line depreciation. $($Oljj$.2)$