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 $8.($B$)$ how would the calculation for each year from $2024$ to $2026,$ change if the asset had been purchased in $2024.$ Give me solution to part B as well!!