The following information applies to Cullumber Corporation, which reports under IFRS 1. Prior to 2022, takabie income and accounting income were identical. 2. Accounting income was $1.7 million in 2022 and $142 million in 2023. 3. On January 1.2022, equipment costing $1.38 million was purchased, It is being depreciated on a straight-line basis over eight years for financial reporting purposes, and is a Class 820% asset for tax purposes. 4. Tax-ceempt interest income of $60,000 was received in 2023 . 5. The tax rate is 30% for all periods. 6. Taxable income is expected in all future years. 7. Cullumber had 100,000 common shares outstanding throughout 2023. 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 depreciablq assets at the end of 2022 and 2023