Bridge City Consulting bought a building and the land on which it is located for $182,000 cash. The land is estimated to represent 70 percent of the purchase price. The company paid $22,000 for building renovations before it was ready for use. Compute straight-line depreciation on the building at the end of one year, assuming an estimated 12-year useful life and a $4,600 estimated residual value. (Do not round intermediate calculations.) What should be the book value of (a) the land and (b) the building at the end of year 2