Short Case Studies ST8.] In 2008, three recent Industrial Engineering graduates are considering setting up a new consulting company, ErgoTech Ltd, to provide services on ergonomic de- signs and evaluations. Initially, they expect to invest $7000 on furniture, photo- copier, and testing equipment (Class 8), $3500 on a computer including systems software (Class 50), $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 property 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 trans- porting 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 sys- tems software): spend $2000 to upgrade the motherboard, RAM and video card on the second computer, which will significantly improve its performance Fill out a table similar to Schedule 8 shown in Figure 8.6 to show the capital cost allowances for each of these classes, and an annual total, for ErgoTech's first four years of business