Irene owns six rental buildings with the following information pertaining to each:

Late in 2016, buildings 1 and 2 were sold for proceeds of $40,000 and $91,000, respectively.

Building 5 was built by Irene in 2010 to be rented as a warehouse. All other buildings were purchased after 1987.
REQUIRED
Prepare a schedule showing the maximum capital cost allowance which may be claimed for tax purposes assuming Irene owns no other rental properties. Assume all buildings are of brick construction.

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Cost UCC, January 1, 2016 Rental revenue in 2016 Cash expenses: 1 $30,000 22,000 1,600 2 $132,000 90,000 17,000 3 Building $71,000 49,000 8,000 4 5 $49,000 $350,000 40,000 238,000 3,800 45,000 6 $47,000 38,000 6,000