The following information applies to Oriole 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 $$1\mathrm{.}46$ million in $2023.$On January $1,2022,$ equipment costing $$1\mathrm{.}34$ 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.

$$Tax$-$exempt interest income of $$60,000$ was received in $2023.$

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

$$Taxable income is expected in all future years.

$$Oriole 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 $2023.$

$2022$

Capital Cost

Undepreciated

Depreciation