Logan Partnership has the following information and transactions during 2019.

1) Class 1 (4%) building, opening UCC balance $220,000. This building was originally acquired in 2011 at a cost of $290,000. It was sold during the year for $195,000. There is no other property in this class.

2) Class 8 (20%) furniture, opening UCC balance $60,000. New office furniture was purchased for $20,000 to replace damaged items sold earlier in the year for $5,000 (original cost $9,000).

3) A new passenger vehicle (class 10.1 30%) was purchased during the year for $60,000.

Following the above information, calculate the maximum CCA for 2019 with respect to each class. Provide details of all calculations