For the property with the capital cost of $71,220, and using the applicable income tax rate of 29%, calculate the Disposal Tax Effect in the following three cases, with the salvage values at the end of the five years of the project being: 1.95% 2. 100% 3. 115% of the original cost base (i.e., capital cost). The CCA rate is 20%. Apply the "50% rule" (i.e., "half-a-year rule"). If necessary, use the capital gains tax rate of 14.5%