Pina Manufacturing purchased a machine on January 1,2023 for use in its factory. Pina paid $860,000 for the machine and estimated that it had a useful life of 10 years, at the end of which time the machine was expected to have a residual value of $50,000. During its life, the machine was expected to produce 360,000 units. During 2023 , the machine produced 39,900 units, and produced 54,200 in 2024. The machine was subject to a 20% CCA rate, and Pina's year-end was December 31 . The machine is eligible for the Accelerated Investment Incentive. (a) Calculate the annual depreciation amount for 2023 and 2024 using the straight-line method