Swifty Corp. acquired a property on September $15,2023,$ for $$280,000,$ paying $$3,500$ in transfer taxes and a $$1,500$ real estate fee.Based on the provincial assessment information, $75\%$ of the property's value was related to the building and $25\%$ to the land. It is estimated that the building, with proper maintenance, will last for $20$ years, at which time it will be torn down and have zero salvage value. Swifty, however, expects to use it for $10$ years only, as it is not expected to suit the company's purposes after that. The company should be able to sell the property for $$157,000$ at that time, with $$44,000$ of this amount being for the land. Swifty prepares financial statements in accordance with IFRS.$($Depreciation expense should be calculated to the nearest half month.$)($a$)$Assuming a December $31$ year end, identify the building's cost.Cost of the building$