Shahia Company bought a building for $$382,000$ cash and the land on which it was located for $$107,000$ cash. The company paid transfer costs of $$9,000($$$3,000$ for the building and $$6,000$ for the land$).$ Renovation costs on the building before it could be used were $$21,000.$

$3.$ Determine the net book value of the property $($land and building$)$ at the end of year $2.$ Give the cost of the building, the accumulated depreciation, and the land. Note: Amounts to be deducted should be indicated by a minus sign.