ABC Ltd. has a December 31 year end. The Company leases its office space under a lease that was signed on January 1, 2018. The lease term is 5 years, with an option to renew at an increased rent for an additional 4 years. In 2018, the Company spent $108,000 renovating the premises. In 2022, the Company spent another $20,000 renovating the space due to the growing business.

Determine the maximum amount of Class 13 CCA that the Company can deduct for 2022 and 2023.