On August 1,20x7, a certain corporation acquired a patent ($20,000), customer list and sales data ($40,000), and a franchise ($10,000).The patent had 10 years to run. The franchise is an exclusive franchise with a 5-year life. The customer list and sales data were purchased during the year from a competitor who ceased business operations.The corporation's year-end is December 31.

Required: calculate the 20x7,20x8,and 20x9 CCA and cumulative eligible capital amount the corporation can deduct for each property.