$.$ Mark Simmon's Wholesale began operations in $2020,$ and all the income is reported as business income in the tax return. Mark purchased assets in different classes, and signed lease agreement in $2020.$ Mark also registered his business as a GST registrant as he foresees that the sales would exceed the threshold in the first quarter.

$2.$ Mark signed a lease for $4$ years for a building when the business began. The building is in an excellent location and is estimated to be worth $$700,000.$ Mark has an option to renew the lease for an additional $2$ years. Mark spent $$240,000$ in $2020$ on improvements to the leased building at the beginning of the year.

$3.$ Mark purchased land and a building adjacent to his business for $$88,000$ in $2020.$ Mark has chosen to take $4\%$ CCA on the building.

$4.$ Mark purchased several small tools in $2020$ that are used to maintain the rental tools. The total cost of these tools was $$5,000,$ and each tool cost under $$500.$

$5.$ A delivery van costing a total of $$38,000$ was purchased in $2020,$ to be used solely in the business.

$6.$ Mark furnished the business at a cost of $$12,000$ with Class $8$ assets.

$7.$ A computer costing $$1,400$ was purchased for tracking sales and inventory.

$8.$ Mark purchased a $$42,000$ passenger vehicle to be used for the business. In $2020,$ the car was driven $38,000$ km$.30,000$ km were for business. $($The car was to be used exclusively for business in the following years.$)$

$9.$ Incorporation costs for the business in $2020$ were $$4,600$

$10.$ The business was very successful in the first year so Mark chose to use all of the CCA that was available in $2020.$

The following transactions occurred in $2021$:

$11.$ Mark sold the delivery truck for $$37,000,$ and immediately purchased a newer and larger model for $$52,000$

$12.$ New shelving was purchased for the reception area, at a cost of $$1,800.$

$13.$ Sold the passenger vehicle at $$20,000$ in $2021.$

$14.$ Maximum CCA was claimed for the year.

Required:

Calculate the capital cost allowance per class claimed by the company in $2020$ and $2021.$ All of the assets qualify as Accelerated Investment Incentive Property. $($Round all answers.$)(15$ marks$)$