Kens Kouriers is an unincorporated business which provides courier services within the city of Halifax. It has a taxation year that ends on December 31 and plans to deduct the maximum CCA each year. Kens Kouriers began operating on May 1, 2018 by acquiring a new building at a total cost of $326,000. Of this total, $53,000 is allocated to the land on which the building is situated. As it will be used 100 percent for non-residential purposes other than manufacturing, it is allocated to a separate Class 1. Furnishings for the building are acquired on June 1, 2018 at a cost of $85,000. Also on June 1, 2018, the business acquires 12 vehicles to be used by its couriers. The cost of these vehicles is $23,000 each for a total of $276,000. During 2019, the business trades in 5 of its old vehicles for more fuel efficient vehicles. The replacement vehicles cost $27,000 per vehicle. The company receives a trade-in allowance of $16,000 for each old vehicle. Also during 2019, the Company acquires a luxury vehicle to be used by Ken, the owner of the business. The cost of this vehicle is $103,000. During 2020, Ken and five of his drivers are charged with smuggling counterfeit goods. Kens Kouriers is closed down on December 31, 2020 and, before closing, Ken sells the assets as follows: The building is sold for $342,000, with $53,000 of this amount being attributed to the land. The remaining 7 vehicles that were purchased in 2018 are sold for $73,000. The 5 vehicles that were acquired in 2019 are sold for $62,500. The amount received for each vehicle was less than its capital cost. The furniture is sold for $12,300. The luxury vehicle is sold for $63,800. Required: Determine the maximum CCA that can be taken in each of the years 2018 through 2020. In your calculations, include and identify the UCC balances for January 1, 2019, January 1, 2020, and January 1, 2021. In addition, indicate any tax effects resulting from the 2019 and 2020 dispositions. Ignore GST/HST/PST considerations.