Waterway Limited purchased an asset at a cost of $30,000 on March 1, 2023. The asset has a useful life of seven years and an estimated residual value of $1,200. For tax purposes, the asset belongs in CCA Class 8 , with a rate of 20%. (a) Calculate the CCA for each year, 2023 to 2026, assuming Waterway's asset is eligible for the Accelerated Investment Incentive, and that this is the only asset in Class 8. (b) How would the calculation for each year from 2024 to 2026 change if the asset had been purchased in 2024