On January $1,2023,$ the beginning of Calendar$-$based taxation year, XYZ Ltd$.$ Has the following information with respect to its depreciable property.

Property Description UCC Capital Cost

Class $8$ furniture $$24,000$ $$147,000$

Class $10$ automobiles $220,000315,000$

During the $2023$ taxation year, the following transactions occur:

Sale of Furniture: Furniture with a capital cost of $$52,000$ was sold for $$36,000.$ There is still property in class $8$ on the day of the taxation year.

Sale of Automobiles: All of the automobiles sold on December $28,2023,$ for a total of $$185,000.$ None of the automobiles were sold for more than its capital cost.

Required:

For the $2023$ taxation year, Calculate the maximum CCA that can be claimed by XYZ Ltd for each CCA class. In addition, calculate the January $1,2024,$ UCC balances for each class.