Consider an equipment purchase of $90,000 today (during2018) that will be put into operation in its 4^thyear (during2021). The equipment is expected to be operational for 20 years. In 2024 the equipment will require an overhaul costing $40,000.

Using the CCA method (50% rule appliestobothequipment and overhaul) and assuming aCCA_equipmentrate of 40% andCCA_overhaulrate of 30 %, what is thetotalprojected CCA for 2027:CCA₂₀₂₇?

(Rounded up/down to the nearest dollar figure)