Blue Spruce Corp. purchased Machine no. 201 on May 1, 2020. The following information relating to Machine no. 201 was gathered at the end of May:

Price		$74,000
Credit terms		2/10, n/30
Freight-in costs		$700
Preparation and installation costs		$3,100
Labour costs during regular production operations		$8,500

It was expected that the machine could be used for 10 years, after which the residual value would be zero. However, Blue Spruce intends to use the machine for only eight years and expects to then be able to sell it for $1,200. The invoice for Machine no. 201 was paid on May 5, 2020. Blue Spruce has a December 31 year end. Depreciation expense should be calculated to the nearest half month. Blue Spruce follows IFRS for financial statement purposes.

1.) calculate the capital cost allowance for the 2020 and 2021 tax returns, assuming a CCA class with a rate of 25%. (Round answers to 0 decimal places, e.g. 5,275.)

CCA for 2020		$
CCA for 2021		$

How would the calculation change for 2020 and 2021 based on the new CCA rules implemented in late 2018 (see footnote 20) assuming this is "eligible property"? (Round answers to 0 decimal places, e.g. 5,275.)

CCA for 2020		$
CCA for 2021		$