Beta Construction Ltd$.$ acquired the following property, plant and equipment on January $1,2015$:ResidualAssetOffice equipmentBuildingDelivery equipmentCost$ $75\mathrm{.}000200,000250,000$Value$ $5,00020,00025,000$Useful Life$5$ years$25$ years$10$ yearsBeta Construction Ltd$.$ amortizes the office equipment using the straight$-$line method, the building using the double$-$declining$-$balance method, and the delivery equipment using the units$-$of$-$production method.The delivery equipment is estimated to be useful for $100,000$ kilometers and during $2015$ was driven$33,000$ kilometers.Calculate amortization expense for $2015$ and $2016($years $1$ and $2)$ for each of the above assets.$($Show your calculations and use the schedules in the answer sheet$)$