please explain how these numbers were obtained.

Thank you

9. [Capital Cost Allowance, Terminal Loss, Recapture] Pinball machines fall into CCA Class 16, which has a 40% depreciation rate (d=0.4). Totally Tubular, a video arcade, made the following purchases and dispositions of pinball tables from 2014 to 2017. The starting UCC balance in 2014 was $0. Purchases $1,000 Year 2014 2015 2016 2017 $o Dispositions $0 $500 $2,000 $200 $2,000 $500 a. (8 marks) Use the information above to fill in the following table. (The table format and column headings were taken directly from examples in the textbook. Year Capital Cost Allowance Remaining UCC 2014 Adjustments to UCC from Purchases and Dispositions $1,000.00 -$500.00 $0.00 $300.00 Base UCC Amount for Capital Cost Allowance $500.00 $300.00 $180.00 $258.00 $200.00 $800.00 2015 $120.00 $72.00 $103.20 $180.00 $108.00 2016 2017 $304.80 b. (2 marks) Totally Tubular's (small business) tax rate is 12%. If the business disposed of the last of its Class 16 assets in 2017, by how much did its taxes for that year rise or fall due to terminal loss or recapture? (You may assume Totally Tubular's taxable income is over $9,000.) Totally Tubular's taxes went (up/down) down _ by $ 36.58 Work: The closing UCC account is applied as a tax deduction. 12% of $304.80 = $36.58