XYZ inc. considers an investment project that requires $$500,000$ in new equipment and requires $$40,000$ investment in NWC that will be released at the end of the project. All investments are made on January $1$ of the first year. The projects will lead to an increase in operating pre$-$tax net revenue of $$150,000$ per year for $6$ years $($end of each year$).$ At the end of the project the equipment will have no salvage value. The equipment belongs to the CCA class with d$=30\%,$ thecorporate income tax rate is $40\%$ and the cost of capital is $10\%.$ Find CCA for the first year