Straight$-$line depreciation

A building acquired at the beginning of the year at a cost of $$113,400$ has an estimated residual value of $$4,400$ and an estimated useful life of $10$ years. Determine the following:

Line Item Description Amount

$($a$)$ The depreciable cost $fill in the blank $1$

$($b$)$ The straight$-$line rate fill in the blank $2$

$\%$

$($c$)$ The annual straight$-$line depreciation $fill in the blank $3$