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Cullumber Farms purchased real estate for $1,160,000, which included $5,600 in legal fees. It paid $257,000 cash and incurred a mortgage payable for the balance. The real estate included land that was appraised at $483,840, a building appraised at $739,200, and fences and other land improvements appraised at $120,960. The building has an estimated useful life of 60 years and a $53,000 residual value. Land improvements have an estimated 15 -year useful life and no residual value. Calculate the annual depreciation expense for the building and land improvements assuming Cullumber Farms uses straight-line depreciation. (Round answers to 0 decimal ploces, es. 5,275.)