A small manufacturing company in Aylmer, Quebec, has an estimated annual tax- able income of $95,000. Owing to an increase in business, the company is consid- ering purchasing a new machine that will generate an additional (before-tax) net annual revenue of $50,000 over the next five years. The new machine requires an investment of $100,000. It will be depreciated at a declining balance CCA rate of 30%. (a) What is the increment in income tax due to the purchase of the new machine in tax year 1? (b) What is the incremental tax rate due to the purchase of the new equipment in year 1