Answer in type written please.

Q. No. 4. Jennifer Garcia's employer provides her with the following gifts and awards in 2021; Golf shirt with the employer logo (cost amount) Birthday gift (monetary restaurant gift certificate) Reward for meeting sales performance (holiday weekend) 10year anniversary award (golf club): previous award was on her fifth anniversary with the employer Wedding gift (cutlery) Innovation and excellence award (tickets to a concert) Holiday season gift (artwork) Briefly describe the tax consequences to Jennifer for the above gifts and awards. O. No. 5. On May 1.2021. Kayla Tsuji purchased a Frosty Frozen Foods franchise and began carrying on business immediately as a sole proprietor. She paid $60,000 for the franchise. The franchise agreement has a 10-year term. The frozen foods business was so successful that Kayla quickly needed more space. On November 1. 202i. Kayla purchased a small building for 8200.000 (land Sl00.000 + building 8100.000) and moved her business into it immediately. Assume the building was constructed after March 18. 2007. Calculate the maximum CCA deduction for these assets for 2021 and 2022