Logan Partnership has an opening Class 13 undepreciated capital cost balance of $162,000 as at January 1, 2019. The Class13 balance relates to renovations on a warehouse in 2016 at a cost of $225,000.The warehouse lease had 6 years remaining in 2016, with 2 successive renewal options of 3 years each. Further leasehold improvements were made to the warehouse in 2019 at a cost of $52,000.

Following the above information, calculate the maximum Class 13 CCA for 2019. Provide details of all calculations