A company purchased a building at a cost of $$400,000$ on January $1.$ The building is estimated to have a useful life of $10$ years and a $$52,000$ salvage value. The company uses the straight$-$line method of depreciation. What is the amount of depreciation expense for the building each year?

Multiple Choice

$$40,000$

$$330,400$

$$365,200$

$$34,800$

$$69,600$