B On October 1, 20x1, Neo Enterprises signed a lease for new office space. The contract gives Neo Enterprises the use of the space for four years with the option of renewing the lease for two additional three-year periods. In November, 20x1 Neo Enterprises spent $84,000 renovating the office space. In February, 20x2 an additional $30,000 was spent on leasehold improvements. Neo Enterprises has a December 31 year end. Required: Calculate the maximum class 13 CCA for years 20x1, 20x2 and 20X3. Assume the class 13 UCC balance at the end of year 20X0 is $0.Income tax reference: ITA: 20(1)(a); Reg.1100(1)(b)