A company leases office space for its business.The January 1,2020 UCC balance for its CCA class 13 was $245,125 reflecting improvements that were made in January 2019, the year in which the lease commenced. The basic lease term is for 15 years, starting on January 1, 2019, with two successive options to renew for a period of 5 years each.Additional improvements costing $76,000 were made on October1, 2020.

What is the the maximum Capital cost allowance allowed for the company's Class 13 for the year 2020?