The following medical office building is 10 years old and its short-lived items are listed in the following table. What is the percentage depreciation of all the short lived items? Age Life Depreciation Depreciation % ($50,000) -40.00% 25 10 12 20 15 10 0 8 Short Lived Items 10 Examination Rooms ($12,500 Each) Roof Waiting Room Furnace Kitchen and Bathroom Finishes HVAC Exterior Doors Windows Total Cost New $125,000 $60,000 $8,500 $5,500 $15,000 $15,000 $4,400 $2,900 $236,300 10 25 10 30 10 25 25 10 40% 44.68% 55.32% 23.52%