Please explain how the values in the table are calculated. It's given that the capital cost allowance rate is 30%.

Another question I have is why is the depreciation in the first year $7500 when 30% of 50000 is 15000?

Question 1 - Capital Cost Tax Factor The Six Points Construction Company is a profitable construction company. It has purchased a bulldozer for $50 000. Assume that Six Points Construction acquired this power-operated, movable construction equipment at the beginning of the year and that the company's income tax is paid in one instalment at the end of each year. The company's after-tax MARR is 15% and its income tax rate is 40%. Round your calculations to the nearest dollar. What is Six Points Constructions after-tax present value cost of the bulldozer? The company will keep the bulldozer for a very long time. What percentage of the total depreciation tax savings does the Six Points Construction Company receive in the first three years? Comment on the percentage obtained. a) b) (b) Year BOY BV Depr. (P|F 15%,n) PVTS EOY BV Tax Savings 0 1 50,000 42,500 29,750 2 3 7,500 3,000 0.8696 12,750 5,100 0.7561 8,925 3,570 0.6575 Total depreciation tax savings 50,000 42,500 29,750 20,825 2,609 3,856 2,347 8,812 BOY BV - beginning-of-year book value PVTS - present value of the depreciation tax savings EOY BV - end-of-year book value