Maple Enterprises Ltd., a public corporation, has always claimed maximum CCA. The following information relates to the corporation's capital transactions: 1. The undepreciated capital cost of certain CCA classes at the end of the previous taxation year was as follows. Clas51Clas58242,000(onebuildinginclass)229,900 2. In 2023 , the company expanded into the manufacturing business by purchasing the following assets. Equipment (manufacturing) Product licence for an indefinite period $36,30012,000 3. The building was sold in 2023 for $314,600 (original cost- $278,300 ). 4. During 2023 , the company purchased office furniture for $16,900. Required: Complete the table below using the given information. (If an item is not relevant, leave blank. Use a minus sign (-) when entering numbers that reduce UCC.) UCC, beginning of year Add Purchases Less Disposal Recapture Less CCA Ending UCC Business income: Recapture Less: CCA Net Increase (decrease) to business income Taxable Capital Gain (allowable capital loss) \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{\begin{tabular}{c} Class 1 \\ Building \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{c} Class 8 \\ Fumiture \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{c} Class 14.1 \\ Intangible \\ Llcense \\ \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{c} Class 53 \\ Manufacturing \\ equipment \end{tabular}} \\ \hline$ & 242,000 & $ & 229,900 & & & & \\ \hline & & $ & 16,900 & $ & 12,000 & $ & 36,300 \\ \hline$ & (278,300) & & & & & & \\ \hline$ & 36,300 & & & & & & \\ \hline & & $ & (51,050) & $ & (900) & $ & (36,300) \\ \hline$ & 0 & $ & 195,750 & $ & 11,100 & $ & 0 \\ \hline \end{tabular}