is it the same for March $2031$ and nov $2031??$ for the below answer $?$ or will there be a difference $10$ months of march and $2$ months left for nov $?$

Please consider $2$ scenarios.

ABC inc. purchases a building for $350\text{'}000\text{'}000$ dollars in March $2031.$

ABC inc. purchases a building for $350\text{'}000\text{'}000$ dollars in November $2031.$

After the purchase, ABC inc. keeps this building for $5$ years and then resells it$.$

The building falls into CCA class $1(4\%$ per year$).$

Marginal corporate income tax rate is $36\%.$

Risk$-$free rate is $5\%.$

For each of the $2$ scenarios, please, compute the additional CCA in fiscal years $2031,2032,$ and $2033$ coming from the purchase of the building.

Next, please compute extra tax savings for each of the $2$ scenarios and in each of the $3$ fiscal years.

Informal hint: The CRA knows only annual numbers regarding the capital expenditures. Does it matter whether an item is purchased in March vs November of the same year?

use capital budgeting logic of corporate finance subject