Double-Declining-Balance Depreciation A building acquired at the beginning of the year at a cost of \\( \\$ 98,400 \\) has an estimated residual value of \\( \\$ 3,900 \\) 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 \\( \\$ \\)