Waterway Limited purchased an asset at a cost of $ $40,000$ on March $1,2023.$ The asset has a useful life of seven years and an estimated residual value of $ $2,600.$ 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 $8$ CCA $2023$ $ $2024$ $ $2025$ $ $2026$ $ $($ b $)$ How would the calculation for each year from $2024$ to $2026$ change if the asset had been purchased in $2024$ CCA $2024$ $