Can you Please explain me this Problem? Thanks!

Zeta Lid. is a Canadian-controlled private corporation, printing and publishing books, which began operating on June 1, 2020. It has chosen a December 31, year-and. Zeta purchased the following assets: Land and Building to be used for manufacturing built after March 18, 2007 ($348,000 with $100,000 allocated to land) $248,000 Printing presses 120,000 Office furniture and equipment 33,000 $245,000 The following facts were gathered by the accountants; 1. Legal fees paid to set up the company were $20,000. 2. A new passenger vehicle costing $60,000 was purchased in November 2020. 3. Zeta paid $30,000 for production of a TV commercial. Required: Calculate Zeta's maximum capital cost allowance for 2020