A company makes the following purchases: When Purchased Item Purchased CCA Rate Purchase Price Beginning of year one car 30% $42,600 Beginning of year two parking lot 8% $179,000 Beginning of year three furniture 20% $4,200 Beginning of year three software 100% $1,960 a) What are the total depreciation charges in years 1 to 5? b) What are the total Undepreciated Capital Costs in years 1 to 5