Buffalo Limited constructed a building at a cost of $$3\mathrm{.}1$ million and has occupied it since January $2003.$ It was estimated at that time that its life would be $40$ years, with no residual value. In January $2023,$ a new roof was installed at a cost of $$450,000,$ and it was estimated then that the building would have a useful life of $25$ years from that date. The cost of the old roof was $$265,000$ and was capitalized in the Buildings account at that time. Buffalo follows IFRS for its financial statements. assume the cost of the old roof is removed. what amount of depreciation should be charged for the year $2023?$