Ron's Manufacturing Ltd., which manufactures auto parts, was incorporated in 2007 and had the following balances in its records concerning its capital assets as at January 1, 2023. (1) The Class 13 assets consist of: - Improvements to a leased warehouse costing $100,000 in 2022 . The remaining length of the lease in 2022 was six years with two successive options of four years. - Improvements to a leased office space for head office downtown, costing $81,600 in 2021 . The remaining length of the lease was five years with an option to renew for an additional one year. (2) The licences were purchased to start on April 22, 2021, at a cost of $110,500 and had a life of five years. 3) During 2023 , the company had the following capital transactions: Additions: - Purchased, in June, a new concrete manufacturing building costing $1,625,000, including $325,000 for and. - Purchased a distributing licence on March 1, 2023, for five years from a foreign manufacturing company of a related product line, cost: $240,000. - Paid $34,500 in legal fees in reorganizing the capital structure. Disposals: - REQUIRED Prepare a schedule for tax purposes to reflect the above transactions and calculate the maximum writeoff for tax purposes. (Ignore the effects of the replacement property rules in subsection 13(4) and the effects of leap years.) Assume that Don's Manufacturing Ltd. has business income for the tax purposes before CCA of $1,000,000