AP $8-10($Changes in Use$-$CCA$)$

On January $1,2019,$ Ms$.$ Coos purchased a building to be used as her personal residence at a cost of $$360,000.$ Of this total $$90,000$ was for the land and $$270,000$ was for the building

On January $1,2021,$ after living in the building for two years, a portion of the residence was converted to an office and was rented to a local accountant for $$1,200$ per month. At the time of the conversion, the FMV of the building was $$360,000.$ The FMV of the land was unchanged. Based on the amount of floor space allocated to the office, Ms$.$ Coos calculated that $30\%$ of the building was converted into office space.

On January $1,2023,$ the office was rented by a new tenant who did not require the same amount of floor space as the previous tenant. As a result, one room was converted back to personal use. This room represented $10\%$ of the total floor space, and the FMV of the building was $$420,000$ at this time. The FMV of the land remains the same at $$90,000.$

Required: What is the maximum CCA that can be claimed in $2021,2022,$ and $2023?$ In addition, indicate any capital gains or capital losses that will result from the changes in use.