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A Company's depreciation on the company building for 2021 was $100,000. 40% of the building was devoted to production activities; the remaining 60% was used

A Company's depreciation on the company building for 2021 was $100,000. 40% of the building was devoted to production activities; the remaining 60% was used for selling and administrative activities. What amount of "depreciation expense" should they report on its 2021 income statement?

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