ABC Ltd., a Canadian-controlled private corporation, has a fiscal year end of October 31, 2020. ABC Ltd.'s bookkeeper has compiled the following information and has told you she followed the format of last year's capital cost allowance schedule: (see attach image)

Calculate themaximumcapital cost allowance ABC Ltd. can claim for its 2020 fiscal year. Show all calculations. Do

not assume that the additions listed above are in the correct undepreciated capital cost class.

Opening Balance, Undepreciated Capital Cost Nov. lst $600,000 15,000 140,000 80,000 0 (vi) 15,000 (vii) 76,000 0 Additions (i) $200,000 0 100,000 10,000 (v) 60,000 0 0 45,000 Disposals $ 0 (ii) 40,000 (iii) 65,000 (iv) 20,000 0 Assume a residential building is acquired March 9th of the current year. The class 6 disposal had a capital cost of $100,000. The disposal of $65,000 is for an asset which originally had a capital cost of $40,000. The asset was disposed of for less than its cost and this was not the last asset in the class. The leasehold improvements relate to a property with a lease period which commenced November 1, 2018. The term of the lease is 2 years with 2 options for renewal of 2 years each. The license was originally acquired in July 1, 2017 at a cost of $16,000 and has a limited life of 5 years. The class 43 assets were acquired in 2006