Earthworks is an excavation company which started its operations in the year $2015.$ The

board of governors set the Minimum acceptable rate of return for the company at $16\%$ after$-$tax. Due

to the nature of their work, Earthworks own equipment which are in CCA class $8($CCA rate $=20\%).$

For the $5$ years following its inception, Earthworks purchased $4$ Machines, two of which they ended

up selling. The record of their transactions is as summarized below:

a$)$ What is the remaining Undepreciated Capital cost at the end of year $2018?$

b$)$ What is the equivalent annual worth of the tax savings associated with these transactions if the

corporate tax rate is $24\%?$