Jon's Auto Parts Ltd., which manufactures small equipment, was incorporated in 1985 and had the following balances

Question:

Jon's Auto Parts Ltd., which manufactures small equipment, was incorporated in 1985 and had the following balances in its records concerning its capital assets as at January 1, 2012.

Additional Information
(1) The Class 13 assets consist of:
- Improvements to a leased warehouse costing $100,000 in 2011. The remaining length of the lease in 2011 was six years with two successive options of four years.
- Improvements to a leased office space for head office downtown, costing $81,600 in 2010. The remaining length of the lease was five years with an option to renew for an additional one year.
(2) The licences were purchased to start on April 22, 2010, at a cost of $110,500 and had a life of five years.
(3) During 2012, the company had the following capital transactions:
Additions:
- Purchased, in June, a new concrete manufacturing building costing $1,625,000, including $325,000 for land.
- Additional expenditures re the building:
Paved parking lot for employees..........................$ 97,000
Erected a steel fence around an outside storage area..........65,000
- Further renovations to leased office space, costing...................51,000
- Purchased equipment:
Office equipment.............................$ 47,000
Manufacturing equipment.......................255,000
Radio communication equipment ..................60,000
- Purchased a distributing licence on March 1, 2012, for five years from a foreign manufacturing company of a related product line, cost: $240,000.
- Paid $34,500 in legal fees in reorganizing the capital structure.
Disposals:

REQUIRED
Prepare a schedule for tax purposes to reflect the above transactions and calculate the maximum write-off for tax purposes. (Ignore the effects of the replacement property rules in subsection 13(4) and the effects of leap years.)