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 1 Building (purchased in 2006) 562,000 846,000 Class 10 automobiles 220,000 315,000 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. Purchase and sale of buildings: A new building was purchased on February 1, 2023, with a capital cost of 325,000. Of the $352,000 received, $200,000 is for the land on which the building is situated and the remaining $152,000 for the building. The ACB of the land was equal to $200,000 POD. 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. As part of your answer, you should indicate whether there are any other income tax consequences as a result of any of the transactions. Assume any depreciable property purchases meet the conditions to qualify for the AccII and that none of the vehicles are zero-emission. Ignore any GST/HST or PST considerations