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Double$-$declining$-$balance depreciation

A building acquired at the beginning of the year at a cost of $$78,000$ has an estimated residual value of $$6,200$ 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 $