The effect of taxation on annual savings is captured by A) multiplying savings by the corporate tax rate. B) the depreciation rate. C) the capital salvage factor. D) the capital tax factor. E) multiplying savings by one minus corporate tax rate. The undepreciated capital cost (UCC) is equal to A) the non-taxable value of an asset. B) the scrap value of an asset. C) the salvage value of an asset. D) the book value of an asset for the purpose of taxation under the CCA system. E) the market value of an asset