On May 1, 2021, Kayla Tsuji purchased a Frosty frozen foods franchise and began carrying on business immediately as a sole proprietor. she paid $ 60,000 for the Franchise. the franchise agreement has a 10 year term.The frozen foods business was so successful that Kayla quickly needed more space. On November 1, 2021, Kayla purchased a small building for $ 200,000 ( Land $ 100,000 + building $ 100,000) and moved her business into it immediately. Assume the building was constructed after March 18, 2007.

Calculate the maximum CCA deduction for these assets for 2021 and 2022