Bridgeport 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		$73,000
Credit terms		2/10, n/30
Freight-in costs		$700
Preparation and installation costs		$3,300
Labour costs during regular production operations		$9,000

It was expected that the machine could be used for 10 years, after which the residual value would be zero. However, Bridgeport intends to use the machine for only eight years and expects to then be able to sell it for $1,500. The invoice for Machine no. 201 was paid on May 5, 2020. Bridgeport has a December 31 year end. Depreciation expense should be calculated to the nearest half month. Bridgeport follows IFRS for financial statement purposes.

1) Calculate the depreciation expense for the years indicated using the following method

1. Straight-line method for the fiscal years ended December 31, 2020 and 2021
2. Double-declining-balance method for the fiscal years ended December 31, 2020 and 2021

2) Calculate the depreciation expense for the years indicated using the following method

3) 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"