2. Tom's Tool Rentals began operations in 20x0. All income in the company classifies as 'business income'. The following information pertains to transactions in 20x0. --Tom signed an 8-year lease for a building when he began the business. The building is in an excellent location and is estimated to be worth $500,000. Tom has an option to renew the lease for an additional 2 years. Tom spent $100,000 in 20x0 on improvements to the leased building at the beginning of the year. --Tom purchased land and a building adjacent to his business for $120,000 in 20x0 (after March 18, 2007). The building was valued at $50,000, and is used as a storage facility. Tom has chosen to take 4% CCA on the building. --Tom's inventory of rental tools is valued at $200,000. All of the tools were purchased in 20x0 and are required to be placed in Class 8 by the CRA. --Tom purchased several small tools in 20x0 that he uses to maintain his rental tools. The total cost of these tools was $8,000, and each tool cost under $500. --A delivery van costing a total of $50,000 was purchasedin 20x0, to be used solely in the business. --Tom furnished the reception area of his business at a cost of $5000 with Class 8 assets. --A computer was purchased for tracking sales and inventory. The computer cost $1,000. --Incorporation costs for the business were $5,000. --Tom purchased a $42,000 passenger vehicle to be usedfor the business. In 20x0, the car was driven 20,000 km. 15,000 km were for business. (The car was usedexclusively for business in the following years.) --The business was very successful in the first year so Tom chose to use all of the CCA that was available to him in 20x0. --Tom is an HST registrant. The following transactions occurred in 20x1: --Tom sold the delivery truck for $48,000, and immediately purchased a newer and larger model for $55,000. --New shelving was purchased for the reception area, at a cost of $1,000. --Maximum CCA was claimed for the year. In 20x2 the storage facility was destroyed in a fire. The market value of the building, which was insured, was $55,000. A new building was built one year after the fire at a cost of $60,000. Required: A) Calculate the capital cost allowance per class claimed by the company in 20x0 and 20x1. (Round all answers.) B) Show the amended recapture calculation to be filedpertaining to the storage building in the year the new building will be built.