Orange Ltd$.$ is engaged in manufacturing and processing, which is $95\%$ of their business, with a December $31$ year$-$end. On January $1,2023,$ the balances with regards to capital assets were as follows:

$\backslash$table$[[,,$UCC,Cost,NBV$],[$Class $13,-$ leasehold improvements,$175,000,210,000,180,000]]$

The opening balance in Class $13$ represents leasehold improvements of $$210,000$ made during $2021$ to the leased warehouse. During $2023,$ further leasehold improvements were made for $$24,000.$ At that time, the remaining lease term was five years with two successiye two$-$year renewal terms.

Required:

Calculate the maximum CCA that can be claimed by Orange Ltd$.$ for its $2023$ taxation year and determine the UCC of the class as of January $1,2024.(12$ marks, $16$ minutes$)$