On Novemeber 30, 2022, Your friend Amy, who operates a flower shop called Amy's Flower, has approached you seeking advice regarding a notice of reassessment received from the Canada Revenue Agency (CRA) concerning the tax return for the flower shop. On its 2021 T2 return, Amy's Flower claim $5,000 deduction for repair of a machin as an expense. The CRA has denied this claim and reclassified the expenses as improvements to the machine. If it is determined to be a capital expenditure, the machine will be categorized under Class 8, and the Capital Cost Allowance (CCA) will be computed as an expense. This will result in a $3,500 increase in net income/taxable income, as demonstrated in the calculation below: Increase in income $5,000 CCA ( 5,000 x 20% x 1.5) $(1,500) $3,500 Consequently, in addition to the increased taxes payable, the reassessment also encompasses arrears interest. Amy disagrees with the characterization of the amounts as improvements in the reassessment and seeks clarification on the implications for her flower shop. Furthermore, she would like guidance on the necessary actions to address this matter. Requirement: "In a Word document, outline the procedure for disputing with the CRA to Amy. Cover the following aspects in your explanation: " (1) " What specific details should Amy provide when explaining to the CRA that the deduction is actually considered a current expenditure? (3 points) " (2) Outline the steps Amy can undertake to initiate the dispute process with the CRA. (4 points)