R Ltd., a public company, owns a restaurant business which it carries on in rented premises. R Ltd. redecorated and renovated in 2022 and made $80,000 of leasehold improvements. The lease expires on December 31, 2026 (five years) and has two successive renewal options of three years each. Assume that R Ltd. has a December 31 year-end. What is the maximum CCA that R Ltd. can claim in 2022 in respect of these improvements? SHOW ALL OF YOUR WORK