Please explain the mistakes that John did when filling and show the correct calculations in detail?

Please dont use any answer that was already posted here?

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John Doe runs his own business as a sole proprietor. He does not have a background in accounting or finance but has been successful handling his own tax returns in the past. This past year, he made some capital investments in his business that he deducted on his tax return. The CRA has audited Johns tax return and has rejected a number of his deductions because they are capital costs. This resulted in John underpaying his taxes and he will now have to pay penalties to the CRA. He has written to you for your guidance to help him better understand the rules so that he doesnt get in trouble with the CRA again.

Here are the deductions that the CRA did not allow in full on Johns tax return:

Building (land makes up $800,000 of this value)	$1,400,000
Patent	12,000
Furniture	30,000
Tesla (passenger vehicle for Johns employment use)	120,000
Total	$1,562,000

Also, please explain the correct tax treatment of the relevant capital costs.