A building with a cost of $258,750 has an estimated residual value of $51,750, has an estimated useful life of 9 years, and is depreciated by the straight-line method.

a. What is the amount of the annual depreciation? Do not round intermediate calculations. $

b. What is the book value at the end of the fifth year of use? $

c. If at the start of the sixth year, it is estimated that the remaining life is 5 years and that the residual value is $13,750, what is the depreciation expense for each of the remaining 5 years? $