Jarod Smith is the sole shareholder of Smith Consulting Ltd., which provides professional consulting services to several organizations in the oil and gas industry. Smith Consulting Ltd. was incorporated on September 1 in the prior year, and the corporation has selected a fiscal year-end of December 31. The corporation leases office space in Ottawa, Ontario. It is now March of the current year, and you are preparing the corporate tax return for Smith Consulting Ltd. for the prior fiscal year ended December 31 , which includes the first four months of operations from September 1 to December 31 of the prior year. Jarod Smith informs you that the corporation is doing well and he has developed a strong network of clients in the oil and gas consulting industry. 1. On September 1 of the prior year, Smith Consulting purchased several pieces of office furniture for the rented office space including several chairs, a small desk, several small side tables, and two sofas. The total cost of all purchased furniture was $42,300. 2. On September 6 of the prior year, Smith Consulting purchased laptop computers and a printer for a total cost of $5,305. 3. On November 1 of the prior year, Smith Consulting purchased a luxury sedan for $52,400. The vehicle will be used by the sole shareholder, Jarod Smith, as he often needs to travel to meet clients or to inspect potential job sites. Requirement 3. Calculate the maximum Capital Cost Allowance deduction that can be claimed for Smith Consulting Ltd. as well as the closing Undepreciated Capital Cost balances for each class at the end of the previous year. Select the classes that represent the collection of assets in the table below. Then enter the maximum Capital Cost Allowance deduction and the closing Undepreciated Capital Cost balances for the previous year for each class. (Round amounts to the nearest whole dollar. If an input field is not used in the table, leave the input field empty; do not enter a zero.)