In 2016 Reliable Medical Labs, replaced old processing equipment with new processing equipment.The firm sold the older processing equipment, for $60,000.When it was purchased in 2014, the older equipment had cost $95,000.The cost of the new equipment is $150,000 and it is now the only asset in the class.

In 2018, the company decided to re-direct all corporate efforts to their more successful medical supply distribution business and will drop their lab processing division.They sold the only asset in that class for $75,000.

(Assume year-end is December 31^st, the applicable tax rate is 40% and the CCA rate is 30%)

Required:

(a) Calculate the CCA for the asset pool claimed in each year from 2014 through 2018.