SMC Company purchases a building for $100,000. Included in this cost are $12,000 for elec-trical systems and $15,000 for the roof. The building is expected to have a 40-year useful life,but the electrical system will last for 20 years and the roof will last 15 years. Required:A. Assuming that straight-line depreciation is used, compute depreciation expense assuming that U.S. GAAP is used. B. Assuming that straight-line depreciation is used, compute depreciation expense for yearone assuming IFRS is used (assume component depreciation).