Fielding Inc. is incorporated on August $1,2023.$ On September $15,2023,$ the Company acquires Class $10$ property for $$150,000.$ The Company has a December $31$ taxation year end and no other Class $10$ property are acquired or disposed of in $2023.$

Required: Calculate the maximum CCA for the $2023$ taxation year and the Class $10$ UCC balance at January $1,2024.(5$ minutes$)$