You have been provided with the following information for ABC Company for the taxation year December 31, 2020:

UCC balances on January 1, 2020, for the tangible assets are:

Class 1 (a single building acquired in 2012) $478,695

Class 8 243,000

Class 10 126,000

Class 13 127,500

Buildings – in 2020, the single building acquired in 2012 was sold for $650,000 (this value includes both the building and land). The land value included in that amount is $125,000. The capital cost of the building was $625,000 (this includes both the building and the land). The land value included in that amount is $80,000. 7490

The building (from 2012) was replaced during 2020 with a new building at a cost of $745,000 (building and land). The land value included in that amount was $125,000.

The old building was used 100 percent for office space and was allocated to a separate Class 1. The new replacement building is also used 100 percent for office space and is allocated to a separate Class 1.

Furniture & fixtures – in 2020 ABC purchased office furnishings for $74,000. Some older office furnishings were sold for $17,000. The capital cost of the furnishings was $56,000.

Vehicle - the vehicle purchased in 2020 cost ABC $93,000. The taxpayer using the vehicle drives it 23,000 kilometers during the year, of which 5,750 kilometers are for employment-related purposes.

Limited life franchise – in 2016 a limited life franchise was acquired for $62,000. It has a legally limited life of 8 years.

Required: Calculate the maximum CCA write-off that can be deducted by ACB for 2020. Show your answer by class. Calculate any relevant recapture or terminal loss that results from dispositions during 2020.