Revision of depreciation

A building with a cost of $$2,200,000$ has an estimated residual value of $$85,000,$ has an estimated useful life of $40$ years, and is depreciated by the straight$-$line method.

a$.$ What is the amount of the annual depreciation?

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b$.$ What is the book value at the end of the twenty$-$eighth year of use?

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c$.$ If at the start of the twenty$-$ninth year it is estimated that the remaining life is $5$ years and that the residual value is $$60,000,$ what is the depreciation expense for each of the remaining $5$ years?