Fong Limited purchased an asset at a cost of $45,000 on March 1, 2020. The asset has a useful life of seven years and an estimated residual value of $3,000. For tax purposes, the asset belongs in CCA Class 8, with a rate of 20%. Calculate the CCA for each year, 2020 to 2023, assuming this is the only asset in Class 8. How would the calculation change for 2020–2023 based on the new CCA rules implemented in late 2018 (see footnote 20) assuming this is “eligible property”?