Equipment is purchased today for use over the next $9$ years. The purchase price of the equipment today is $$558,000.$ The salvage value in $9$ years is $$45,210.$ Your accountant has decided to depreciate the equipment using a straight$-$line depreciation method for determining book values.

a$)$ What is the depreciation charge in the $9$th year?

b$)$ Your accountant changes her mind and decides to use the Double Declining Balance depreciation method to determine book value. With this change made, what is the depreciation charge in the $9$th year?

c$)$ For tax purposes, the equipment is depreciated using the Canadian Capital Cost Allowance method at a rate of $35\%.$ For tax purposes, what is the depreciation charge in the $4$th year?