Coronado Limited purchased an asset at a cost of $70,000 on March 1, 2020. The asset has a useful life of seven years and an estimated residual value of $3,200. For tax purposes, the asset belongs in CCA Class 8 , with a rate of 20%. Calculate the CCA for each year, 2020 to 2023 , assuming this is the only asset in Class 8. How would the calculation change for 2020-2023 based on the new CCA rules implemented in late 2018 (see footnote 20 ) assuming this is "eligible property