Q$3$ Leasehold Improvements

Top Inc. leases a building. The lease is for $10$ years with two five year options to renew. If Top Inc exercises both

options they will be in the building for $20$ years. In Year $1,$ the Top Inc. spends $$210,000$ on leasehold improvements.

At the beginning of Year $2,$ additional improvements of $$105,000$ are made.

What is the CCA deduction for year $1,$ year $2$ and year $3$