Answer:
$ 714,550
Explanation:
straight line depreciation:
cost $29,900,000
avoidable interest
AKA interest capitalized through building account $ 592,000
Building posted in the accounting: 30,942,000
salvage value: <u> ( 2,360,000)</u>
<em>amount subject to depreciation 28,582,000</em>
useful life of he building 40 years
depreciation per year: 714,550