Part A Rupert co. has a December 31 year end and deducted the maximum CCA each year. The following are the beginning UCC balances on January 1, 2021: Class 1 (4%) $616,000 Class 8 (20%) 82,000 Class 10 (30%) 79,000 The company purchased new furnishings for the building on December 15, 2021 at a cost of $23,000. Also, on December 15, 2021 the Company acquires two vehicles to be used in its delivery operations. The cost of these vehicles is $45,000 each (total $90,000). They dispose of two existing vehicles for $26,000 in total. The original capital cost of these vehicle is $24,000 each. Required: Determine the maximum CCA that can be taken in 2021. Part B During 2022, the Company disposes of two of its delivery vehicles. These originally had a cost of $38,000 each, proceeds for both vehicles totaled $52,000. They also sell furniture with an original cost of $9,600 for proceeds of $3,600. Required: Determine the maximum CCA that can be taken in 2022. Part C At the end of the 2023 taxation year, mounting losses force the Company to discontinue operations. The assets are sold as follows: The building is sold for $900,000, with $150,000 of this amount being attributed to the land. Its original cost was $870,000 with $130,000 being attributed to the land. All of the furniture is sold for $62,000. The original cost was $113,000. The remaining vehicles are sold for $103,000, which is far less than the original cost. Required: Determine the maximum CCA that can be taken in 2023. In addition, indicate any tax effects resulting from the dispositions in 2021 to 2023.