Question $4(20$ marks$)$

Consider the independent cases below.

Case A: For accounting purposes, the cost of an asset is generally equal to its acquisition cost. This cost would include the basic invoice cost, delivery and installation costs, and other expenditures required to make the asset available for use by the business. Indicate reasons why the capital cost of a property for income tax purposes may differ from the cost for accounting purposes.

Case B: Briefly explain why it is important to properly identify the correct CCA class.

Case C: Each non$-$zero$-$emission passenger vehicle with a cost more than $$34,000$ must be placed in a separate Class $10\mathrm{.}1.$ Passenger vehicles with a cost of $$34,000$ or less are Class $10$ additions. Briefly describe the differences between the CCA rules that apply to Class $10\mathrm{.}1$ versus those that apply to Class $10.$

Case D: Describe the type of properties or expenditures that are included in Class $14\mathrm{.}1,$ and give two examples.

Case E: For each of the following depreciable properties, indicate the appropriate CCA Class:

Cash register

Automobile $($i$.$e$.,$ passenger vehicle$)$ with a cost of $$85,000$

Residential rental property acquired in $2017$ for $$450,000$; value of land was $$100,000$

Manufacturing and processing equipment acquired in $2022$

Required: Provide the requested details for each of the cases above.