Pierogi’s Done Fine (PDF) Ltd., a public company, manufactures some of the finest tasting pierogi (including lobster pierogi) in Hawkin’s Corner New Brunswick, and sells their product all over Eastern Canada. To help in meeting the growing demand for their product in Quebec and Ontario, PDF has leased a warehouse in the town of Prescott Ontario, south of Ottawa starting in 2021. The terms of the lease are an initial period of 6 years plus 2 renewal periods of 3 years each for a total lease period of 12 years. In 2021, PDF spends $76,500 on leasehold improvements to the warehouse and in 2024 expects to spend an additional $78,000 on leasehold improvements, mostly in automation and labeling equipment at the Ontario warehouse. 

Calculate and present in the areas at the bottom of the page, the following amounts. For 2021, what is the maximum CCA that PDF can claim on the warehouse? For 2024, how much will the CCA claimed in the 2024 year be increased in relation to the 2024 improvements to the warehouse?