ABC Corporation purchased $$100,000$ building on January $1,2020($fiscal year end December $31).$ The company decided to use revaluation every $3$ years. The company uses straight$-$line method of depreciation. The Useful life is estimated to be $25$ years at purchase $($no residual$).$ Following fair values were observed: Fair value at December $31,2022$: $$90,000$ Fair value at December $31,2025$: $$75,000$ Required: A$.$ Calculate depreciation expenses for the year $2020,2021$ and $2022.$ Determine the balance of accumulated depreciation expense on Dec $31,2022,$ and provide the journal entry$-$to eliminate accumulated depreciation. B$.$ Calculate the carrying value of the building on Dec $31,2022$ test for revaluation and provide the journal entries for revaluation. C$.$ Calculate depreciation expenses for the year $2023,2024$ and $2025.$ Determine the balance of accumulated depreciation expense on Dec $31,2025,$ and provide the journal entry for the elimination of accumulated depreciation. D$.$ Calculate the carrying value of the building on Dec $31,$ test for revaluation and provide the journal entries for revaluation. You must show all calculations. You will get zero grade if journal entries are not supported by calculations. Part A and B