Buffalo Limited purchased an asset at a cost of $$75\mathrm{.}000$ on March $1,2023.$ The asset has a useful life of seven years and an estimated residual value of $$2\mathrm{.}100.$ For tax purposes, the asset belongs in CCA Class $8,$ with a rate of $20\%$

$($a$)$ Calculate the CCA for each year $2023$ to $2026,$ assuming Buffalo's asset is eligible for the Accelerated Investment Incentive, and that this is the only asset in Class $8.$

CCA

$2023$

$2024$

$2025$

$2026$

$($b$)$ How would the calculation for each year from $2024$ to $2026$ change if the asset had been purchased in $2024?$

CCA

$2024$

$2025$

$2024$