Double$-$Declining$-$Balance Depreciation

A building acquired at the beginning of the year at a cost of $$116,400$ has an estimated residual value of $$5,800$ and an estimated useful life of four years. Determine the following.

$($a$)$ The double$-$declining$-$balance rate $\%$

$($b$)$ The double$-$declining$-$balance depreciation for the first year $$