BE$11\mathrm{.}4($L$03)$ Gilles Corp. purchased a piece of equipment on February $1,2023,$ for $$100,000.$ The equipment has an estimated useful life of eight years, with a residual value of $$25,000,$ and an estimated physical life of $10$ years, with no salvage value. The equipment was delivered to Gilles's factory floor, installed, and in working condition, on March $1,2023.$ On April $1,2023,$ Gilles's staff used the equipment to produce the first saleable units. $($a$)$ Calculate the $2023$ depreciation expense if Gilles uses straight$-$line depreciation and prepares financial statements in accordance with IFRS. $($b$)$ Calculate the $2023$ depreciation expense if Gilles prepares financial statements in accordance with ASPE. Do not round intermediate calculations and round the final answer to the nearest dollar.