Jon's Auto Parts Ltd. is a CCPC which manufactures small equipment, was incorporated in 2006, and had the following balances in its records concerning its capital assets as at January 1, 2022. Additional Information (1) The Class 13 assets consist of: - Improvements to a leased warehouse costing $100,000 in 2021 . The remaining length of the lease in 2021 was six years with two successive options of four years. - Improvements to a leased office space for head office downtown, costing $81,600 in 2020. The remaining length of the lease was five years with an option to renew for an additional one year. You have been asked to prepare a schedule for tax purposes to reflect the above transactions and calculate the maximum write-off for tax purposes. (Ignore the effects of the replacement property rules in subsection 13(4) and the effects of leap years.) Assume that Jon's Auto Parts has business income for tax purposes before CCA of $1,000,000