The following information applies to Carla Vista Corporation, which reports under IFRS.

Prior to $2022,$ taxable income and accounting income were identical.

Accounting income was $$1\mathrm{.}7$ million in $2022$ and $$1\mathrm{.}44$ million in $2023.$

On January $1,2022,$ equipment costing $$1\mathrm{.}85$ million was purchased. It is being depreciated on a straight$-$line

basis over eight years for financial reporting purposes, and is a Class $8-20\%$ asset for tax purposes.

Tax$-$exempt interest income of $$70,000$ was received in $2023.$

The tax rate is $30\%$ for all periods.

Taxable income is expected in all future years.

Carla Vista had $100,000$ common shares outstanding throughout $2023.$

$($a$)$

Calculate the amount of capital cost allowance and depreciation expense for $2022$ and $2023,$ and the

corresponding carrying amount and undepreciated capital cost of the depreciable assets at the end of $2022$ and