Phillip Co. purchased a machine for CAD 800,000, and its salvage value is CAD 200,000 at the end of 10 years. If the machine is sold for CAD 180,000 at the end of year 8, what is the size of the recaptured depreciation or loss on disposal, (i) if the machine is depreciated by the DDB method, and (ii) if the machine is depreciated by the SOYD method? If the companys tax rate is 30%, what is the amount of tax owed or tax credit under each case?