Mr. Woodrow B. Rich is a salaried employee who invests in small residential rental properties. He owns two properties. At the beginning of the tax year the undepreciated capital cost balances for those properties are as follows:

Class 1 3 Desolation Boulevard $ 150,000

Class 3 22 Thunder Road 70,000

Mr. Rich purchased a new property at 104 Electric Avenue during the year for $300,000. The portion of the purchase price allocated to the building was $240,000

The net income before capital cost allowance for each property this year was:

3 Desolation Boulevard $ 4,800

22 Thunder Road 3,200

104 Electric Avenue 3,500

Required:

Compute the maximum capital cost allowance on these rental properties for the current year. Show your calculations for the ending UCC.