Carla Ltd. constructed a warehouse for 387,000. Carla estimates that the warehouse has a useful life of 20 years and no residual value. Construction records indicate that 32,800 of the cost of the warehouse relates to its heating ventilation, and air conditioning (HVAC) system, which has an estimated useful life of only 8 years. Compute the first year of depreciation expense using straight-line component depreciation. Component depreciation in first year