Computer equipment was acquired at the beginning of the year at a cost of $$63,000$ that has an estimated residual value of $$3,000$ and an estimated useful life of $5$ years. Determine the $($a$)$ depreciable cost, $($b$)$ double$-$declining$-$balance rate, and $($c$)$ double$-$declining$-$balance depreciation for the first year.

a$.$ Depreciable cost

b$.$ Double$-$declining$-$balance rate

C$.$ Double$-$declining$-$balance depreciation for the first year

$

$\%$

$