The correct answer is $37,000 and I just wanted to find out how to get this result, thank you

Question 22 0.08 / 0.08 points GEMTECH Ltd. is an engineering construction company. It purchased an excavator for $200,000 in 1999 and a bulldozer for $180,000 in 2000. The UCC computations for the changes in asset holdings due to the new purchases are as follows: Adjustments to UCC from purchases Base UCC and amounts Remaining Year dispositions for CCA CCA UCC 1999 $200,000 $100,000 $20,000 $180,000 2000 How much tax savings could the GEMTECH Ltd. accumulate due to the CCA by the end of 2000 if the corporate tax rate is 50%? $37,000 $20,000 $54,000 $28,000 $32,000