Smidt and Vas is an infrastructure investment firm that is currently analyzing a new project which will generate an annual before tax operating cash flow of $500,000. The capex for the project is $4M, the firm has a tax rate of 25% and the CCA depreciation rate for this asset is 30%. Smidt and Vas has a cost of capital of 10%. Q7: What is the project's year 3 CCA expense? A. $714,000 B. $255,000 C. $1,666,000 D. $136,364