Our client, Vicki Farthing, has decided to purchase, personally, a used building in 2023 to be used in her new proprietorship business, which is considered to have started with preliminary work on May 1, 2023 and will have a December 31 year end. As part of her planning, she would like to know what CCA deduction she can take on the purchase of the building if it becomes available for use on September 30th. The cost of the building is $350,000. Would there be a difference if she incorporated her business on May 1, 2023 and had the corporation buy the building to be available for use on September 30th?