Double$-$declining$-$balance depreciation

A building acquired at the beginning of the year at a cost of $$100,000$ has an estimated residual value of $$6,000$ and an estimated useful life of four years. Determine the following.

$($a$)$ The double$-$declining$-$balance rate

$\%$

$($b$)$ The double$-$declining$-$balance depreciation for the first year $