1- Given P = 164,000, N=25 and S25 = 17,000. Find D12 using double-declining balance approach associated with the book method. 2-Consider an equipment purchase of $90,000 today (during 2018) that will be put into operation in its 4th year (during 2021). The equipment is expected to be operational for 20 years. In 2024 the equipment will require an overhaul costing $40,000. Using the CCA method (50% rule applies to both equipment and overhaul) and assuming a CCAequipment rate of 40% and CCAoverhaul rate of 30 %, what is the total projected CCA for 2027: CCA2027? (Rounded up/down to the nearest dollar figure)