On March $31,2024,$ Susquehanna Insurance purchased an office building for $$13,500,000.$ Based on their relative fair values, one$-$third of the purchase price was allocated to the land and two$-$thirds to the building. Furniture and fixtures were purchased separately from office equipment on the same date for $$1,250,000$ and $$750,000,$ respectively. The company uses the straight$-$line method to depreciate its buildings and the double$-$declining$-$balance method to depreciate all other depreciable assets. The estimated useful lives and residual values of these assets are as follows:

$\backslash$table$[[,$Service Life,Residual Value$],[$Building$,30,5\%$ of cost$],[$Furniture and fixtures,$20,5\%$ of cost$],[$Office equipment,$10,$$$35,000$