In 2008, three recent industrial Engineering graduates are considering setting up a new consulting company, ErgoTech Ltd. to provide services on ergonomic designs and evaluation. Initially, they expect to invest $7000 on furniture, photocopier and testing equipment (Class 8), $3500 on a computer including system software (Class 10), $2400 on general and specialized software (Class 12), and $13,000 for a small car (Class 10) to visit clients.

If the business grows as well as expected, they foresee the following transactions over the coming years:

Year 1: purchase additional ergonomics software for $800.

Year 2: purchase a second computer for $4000, and specialized software for $1000.

Year 3: sell the car for $6000 and purchase a van for $20,000 for ease of transporting testing equipment; sell the old photocopier for $1000, and buy a better model costing $2500.

Year 4: sell the original computer for $500 (uninstalling all software except the systems software); spend $2000 to upgrade the motherboard, RAM, and video card on the second computer which will significantly improve its performance.

Fill out a Schedule 8 form for Revenue Canada showing the CCAs for each year. Determine the total capital cost allowance for each of these classes, and the annual total, for ErgoTech's first four years of business.