On May 1, 20X6, Kayla purchased a Frosty Frozen Foods franchise and commenced carrying on business immediately as a sole proprietor. She paid $60,000 for the franchise. The franchise agreement has a 10-year term. The frozen foods business was so successful that Kayla quickly needed more space. On November 1, 20X6, Kayla purchased a small building for $200,000 (land $100,000 + building $100,000) and moved her business into it immediately. Assume the building was constructed after March 18, 2007.
Calculate the maximum CCA deduction for these assets for 20X6 and 20X7. Income tax reference: ITA 20(1)(a); Reg. 1100(1)(a.2), (c), 1100(2), (3); 1101(5b.1).