Perform the indicated row operations, then write the new matrix. 
Definitions:
CCA Class
Categories within the Capital Cost Allowance system that group assets with similar useful lives for the purpose of depreciation.
Resale Value
The estimated market value of an asset at the end of its useful life or lease term.
Depreciation Tax Shield
The reduction in income tax expense that results from the depreciation expense on capital assets, allowing companies to save money on taxes.
Marginal Tax Rates
The rate of tax applied to the last dollar of income, which can vary depending on the income level and filing status of an individual or entity.
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