Hunter Brown's Bargains began operations in 2019. All income in the company classifies as 'business income'. The following information was provided: a) Hunter signed an 8-year lease for a building when the business began. The building is in an excellent location and is estimated to be worth $500,000. Hunter has an option to renew the lease for an additional 2 years. Hunter spent $100,000 in 2019 on improvements to the leased building at the beginning of the year. b) Hunter purchased land and a building adjacent to his business for $120,000 in 2019. The building was valued at $50,000, and is used as a storage facility. Hunter has chosen to take 4% CCA on the building. c) Hunter purchased several small tools in 2019 that are used to maintain the rental tools. The total cost of these tools was $8,000, and each tool cost under $500. d) A delivery van costing a total of $50,000 was purchased in 2019, to be used solely in the business. e) Hunter furnished the business at a cost of $30,000 with Class 8 assets. f) A computer was purchased for tracking sales and inventory. The computer cost $1,000. g) Incorporation costs for the business in 2019 were $5,000. h) Hunter purchased a $42,000 passenger vehicle to be used for the business. In 2019, the car was driven 20,000 km. 15,000 km were for business. (The car was to be used exclusively for business in the following years.) i) The business was very successful in the first year so Hunter chose to use all of the CCA that was available in 2019. j) Hunter's business is an HST registrant. The following transactions occurred in 2020: l) Hunter sold the delivery truck for $48,000, and immediately purchased a newer and larger model for $55,000. m) New shelving was purchased for the reception area, at a cost of $1,000. n) Maximum CCA was claimed for the year. Required: Calculate the capital cost allowance per class claimed by the company in 2019 and 2020. All of the assets qualify as Accelerated Investment Incentive Property. (Round all answers.)