Crane Manufacturing purchased a machine on January 1, 2023 for use in its factory. Crane paid $390,000 for the machine and estimated that it had a useful life of 10 years, at the end of which time the machine was expected to have a residual value of $30,000. During its life, the machine was expected to produce 240,000 units. During 2023 , the machine produced 28,200 units, and produced 37,800 in 2024. The machine was subject to a 20% CCA rate, and Crane's year-end was December 31 . The machine is eligible for the Accelerated Investment Incentive. (a) Your answer is correct. Calculate the annual depreciation amount for 2023 and 2024 using the straight-line method. * Your answer is incorrect. Calculate the annual depreciation amount for 2023 and 2024 using the double-declining-balance method