Class 13  

The January 1, 2018 balance in this Class was $243,750 reflecting improvements that were made in 2017, the year in which the lease commenced. The property leased consists of office space for the Company's executives. The basic lease term is for 15 years, with two successive options to renew for a period of 5 years each. Additional improvements costing $52,250 were made on October 1, 2018.

How much is the leasehold improvement? using (straightline)