Vaughn Company constructed a building at a cost of $$2,530,000$ and occupied it beginning in January $2006.$ It was estimated at that time that its life would be $40$ years, with no salvage value.

In January $2026,$ a new roof was installed at a cost of $$345,000,$ and it was estimated then that the building would have a useful life of $25$ years from that date. The cost of the old roof was $$184,000.$

Vaughn Company constructed a building at a cost of $$2,530,000$ and occupied it beginning in January $2006.$ It was estimated at that time that its life would be $40$ years, with no salvage value.

In January $2026,$ a new roof was installed at a cost of $$345,000,$ and it was estimated then that the building would have a useful life of $25$ years from that date. The cost of the old roof was $$184,000.$

What amount of depreciation should be charged for the year $2026?$

$$e year $2026($Assume the cost of the old roof is removed$)$

$

$$e year $2026($Assume the cost of the new roof is debited to accumulated depreciation$-$building$)$

$