Huang Manufacturing Inc. has been in business for many years. It has a December 31st year end. In2015, the company bought a new manufacturing machine at a cost of $500,000. They received the machine on November 30th, but it took some time for them to install it, so it wasn't ready to be used until January 15, 2016.
Calculate the maximum CCA that can be claimed in 2015 and 2016 related to this machine.