Cheyenne Corp. purchased Machine no. 201 on May 1, 2023. The following information relating to Machine no. 201 was gathered at the end of May: It was expected that the machine could be used for 10 years, after which the residual value would be zero. However, Cheyenne intends to use the machine for only 8 years and expects to then be able to sell it for $1,200. The invoice for Machine no. 201 was paid on May 5, 2023. Cheyenne has a December 31 year end. Depreciation expense should be calculated to the nearest half month. Cheyenne follows IFRS for financial statement purposes. Calculate the capital cost allowance for the 2023 and 2024 tax returns, assuming a CCA class with a rate of 25% and that the machine is eligible for the Accelerated Investment Incentive. (Round answers to 0 decimal places, e.s. 5,275.) CCA for 2023 CCA for 2024