Revision of depreciation

A building with a cost of $$945,000$ has an estimated residual value of $$378,000,$ has an estimated useful life of $27$ years, and is depreciated by the straight$-$line method.

a$.$ What is the amount of the annual depreciation? Do not round intermediate calculations.

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b$.$ What is the book value at the end of the fifteenth year of use?

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c$.$ If at the start of the sixteenth year it is estimated that the remaining life is $15$ years and that the residual value is $$270,000,$ what is the depreciation expense for each of the remaining $15$ years?

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