On January 1, 2021, Kodiak Ltd. has the following UCC balances.

For the taxation year ending December 31 ,2021,Kodiak Ltd. has determined that its Net Income, before any deduction for CCA, amounts to

$43,100.As the company does not have any Division C deductions, Taxable Income, before any deduction for CCA, would also amount to $43,100.

Requirement A. Calculate the maximum CCA claim by Kodiak Ltd. for the taxation year ending December 31, 2021. (Round your answer to the nearest dollar.)The maximum CCA claim is $ enter your response here.

Class 8	$162,500
Class 10	112,100
Class 12	42,100
Class 13	179,600
Class 14.1	132,140

Other information related to the company's depreciable property is as follows.

1.	All of the Class 12 property was purchased in 2020.
2.	The leasehold improvements were made in September 2019 at a capital loss of $239,700.
3.	During 2020, the capital cost of additions to Class 10 amount to $51,600, while the proceeds from dispositions in this class totaled $29,300. In no case did the proceeds of the disposition exceed the capital cost of the properties sold, and there was still property in the class as of December 31, 2021.
4.	There were no 2021 additions or dispositions to any of Classes 8, 12, 13, or 14.1.
5.	The company has always deducted the maximum amount of CCA.