Please answer b$.$ Victor Mineli, the new controller of Ivanhoe Company, has reviewed the expected useful lives and salvage values of selected depreciable assets at the beginning of $2025.$ Here are his findings:

$\backslash$table$[[\backslash$table$[[$Type of$],[$Asset$]],\backslash$table$[[$Date$],[$Acquired$]],$Cost,$\backslash$table$[[$Accumulated$],[$Depreciation$,],[$Jan$.1,2025]],$Useful Life $($in years$),$Salvage Value$],[$Old$,$Proposed,Old,Proposed$],[$Building$,$Jan. $1,2017,$$$990,000,$$$187,200,40,58,$$$54,000,$$$37,100$