Shawarma Palace Ltd$.$ was incorporated on January $1,2022$ and started business on this same day to carry on a luxury restaurant business. The Company has a December $31$ taxation year end and claims the maximum CCA each year. On February $15,2022,$ the Company purchased a new building for use in its business at a cost of $$750,000.$ Of this total, $$500,000$ is paid for the building and $$250,000$ paid for the land. The building is used exclusively $(100\%)$ for non$-$residential purposes of which $25\%$ is categorized as manufacturing and processing $($the preparation of food and drinks$).$ An election was filed to include the building in a separate Class $1.$ On March $1,2022$ furniture for the building is purchased for $$225,000.$ At the end of the $2024$ taxation year, mounting losses force the Company to discontinue its business. The depreciable properties are sold in $2024$ as follows: $$ The building is sold for its original cost of $$750,000,$ with $$250,000$ of this amount being attributed to the land. $$ The furniture is sold for $$100,000.$ Required:$$Determine the maximum CCA that can be claimed in each of the years $2022$ through $2024.$ In your calculations, include and identify the January $1,2023,$ January $1,2024,$ and January $1,2025$ UCC balances for each class. In addition, determine the income tax consequences resulting from the $2024$ dispositions. $$Supporting calculations must be shown in order to receive marks.