Polar Inc. has a taxation year-end of December 31. On January 1, 2021, the following information with respect to classes of depreciable property used in the company business is made available: Class 1 - The building in Class 1 was purchased in January 2010 for $734,000, with $84,000 attributable to the land and $650,000 to the building. The UCC balance on January 1, 20201 is $562,154. Class 8 - The equipment in Class 8 was purchased in January 2015 for $78,500. The UCC balance on January 1, 2021, is $23,520. Class 10 - The vehicles in Class 10 were purchased in June 2018 for $82,000. The UCC balance on January 1, 2021, is $34,153. 

The following transactions occurred in the 2021 taxation year: Sale of Equipment - As the result of extensive analysis, it is decided that it would be better to sell the existing equipment and replace it with leased equipment. The old equipment is sold for $32,500. Sale of Building - A similar decision is made with respect to the building. The property is sold for $825,000 and replaced with a leased property. Of the $825,000 sales price, $100,000 is for the land on which the building is situated and $725,000 for the building. The lease term is for 4 years with no options for renewal. A total of $81,000 is spent on leasehold improvements to make the buildings more suitable for the business. Sale of Vehicles - The Class 10 vehicles were sold during the current year and replaced with leased vehicles. The sale proceeds totaled $27,500 with no vehicle being sold for more than its cost. 

Required: Calculate the maximum CCA that can be claimed for the 2021 taxation year for each class.