Bookmark Marty owns an auto body repair shop. The business has no real value without him and the building is pretty much a mess after being full of paint fumes for all those years but the land is worth $140,000 the land is also pretty much of a mess and it will cost a buyer about $100,000 to clear the land for another use. The adjusted cost base is $150,000 $80,000 for the land,$70,000 for the building. He is very fond of animals and now wants to give the land and building to the Toronto Humane Society he is going to retire and live in his daughters basement (shes not too happy but since she will inherit a considerable amount of money when he dies, she has consented to this arrangement). Mark shuts down his business on December 15, 2018. His net income for the year was $45,000. He has taken Capital Cost Allowance of $66,000 on the building.

a) If this were a cash donation, what is the maximum he could claim on his 2018 tax return?