The following information was disclosed during the audit of Ivanhoe Inc:

On January $1,2023,$ equipment was purchased for $$520,000.$ For financial reporting purposes, the company uses straight$-$

line depreciation over a five$-$year life, with no residual value. For tax purposes, the CCA rate is $25\%.$ Assume the equipment is

considered "eligible equipment" for purposes of the Accelerated Investment Incentive $($under the All, instead of using the

half$-$year rule, companies are allowed a first$-$year deduction using $1\mathrm{.}5$ times the standard CCA rate$).$

In January $2024,$$$225,000$ was collected in advance for the rental of a building for the next three years. The entire $$225,000$

is reported as taxable income in $2024,$ but $$150,000$ of the $$225,000$ is reported as unearned revenue on the December $31,$

$2024$ SFP$.$ The $$150,000$ of unearned revenue will be earned equally in $2025$ and $2026.$

The tax rate is $30\%$ in $2023$ and all subsequent periods.

No temporary differences existed at the end of $2022.$ Ivanhoe expects to report taxable income in each of the next five years.

Its fiscal year ends December $31.$

Ivanhoe follows IFRS.

$($a$)$

Calculate the amount of capital cost allowance and depreciation expense for $2023$ and $2024,$ and the corresponding carrying

amount and undepreciated capital cost of the depreciable assets at December $31,2023$ and $2024.$