COMPLETE SCHEDULE $2.$ John and Ellen Brite are married, file a joint return, and are less than $65$ years old. They have one dependent named Mary who is age $7.$ John owns an unincorporated specialty electrical lighting retail store, Brite$-$On$.$ Brite$-$On had the following assets on January $1,2022$:

$\backslash$table$[[$Assets$,$Cost$],[$Old store building purchased April $1,2007,$$$175,000$