Mr$.$ Marker has been the sole proprietor of Marker Enterprises since its establishment $10$ years ago. The business uses a calendar$-$based fiscal period ending December $31$ and, on January $1,2023,$ the following depreciable property information is available:

$\backslash$table$[[\backslash$table$[[$Type of Depreciable$],[$Property$]],\backslash$table$[[$Undepreciated$],[$Capital Cost $($UCC$)]],$Capital Cost,CCA$],[$Building $($Class $1),$$$115,000,$$$190,000,4\%$