"The Dow Ceramic Company purchased a glass moulding machine in 2006 for $145,000. The company has been depreciating the machine over an estimated useful life of 10 years, assuming no salvage value, by the straight-line method of depreciation. For tax purposes, the machine has been depreciated as a Class 43 property. At the beginning of 2009, Dow overhauled the machine at a cost of $25,000. As a result of the overhaul, Dow estimated that the useful life of the machine would extend five years beyond the original estimate. a) Calculate the book depreciation for year 2011. b) Calculate the CCA for year 2011