Chris Cornell purchased a rental property on January 1, 2023, for $400,000. Not considering the value of the land, the building's cost is $320,000 (as CCA does not apply to land). The building falls under CCA Class 1, with a depreciation rate of 4%. Shah decided to claim the maximum CCA each year. He sold the property on January 1, 2028. Calculate the annual CCA deduction for Chris's rental property for each of the years from 2023 to 2027. Determine the recapture amount if Shah sells the property for $450,000 (building value at $370,000) on January 1, 2028.