On January 1, 2020, the books of Subsequent Corp included a debit balance in the Building account for $20,000,000 regarding its only building. This amount was partially offset by accumulated depreciation of $16,000,000 This building was purchased in January 1980 and at that time it was estimated to have a useful life of 50 years. Subsequent Corp accounts for its capital assets using the straight-line method of depreciation. During 2020 the following events occurred: 1. The original roof of the building was removed and replaced with a new solar energy roof costing $2,500,000. The old roof cost $1,000,000. The new roof is expected to have a useful life of 15 years. 2. The building's old heating system was replaced with a new one costing $875,000 and that is expected to have a life of 9 years. The old HVAC is fully depreciated. Its cost is not known with certainty but management estimates that it would have been about $225,000. 3. A major storm caused $87,000 of damage that required repairs not covered by insurance. These repairs did not change either the useful life of the building nor its residual value. Required: a. What amount would be charged to the building account with respect to the new roof? b. With respect to the new roof, was a gain or loss recorded when doing the final accounting for the old roof? c. What was the absolute value of this gain or loss? d. What account was charged for the uninsured costs related to the storm? e. In good form prepare the journal entry needed for the replacement of the heating system and removal of the old HVAC system