State the class number for each of the following 15 items acquired in 2023, and briefly describe the method and rate of capital cost allowance (assume the acquisitions are not designated as immediate expensing property): 1. Furniture and xtures 2. Tools (each costing less than $500) 3. Printing press used by a publisher of books 4. Paving of a parking lot 5. Concession licence for a 10-year time period 6. Franchise for an unlimited life 7. Computer application software 8. Computer hardware 9. Customer list 10. Glasses and cutlery used in the operation of a restaurant 11. Sprinkler system in a building 12. Television commercial used to promote company products 13. Cost of reorganizing a corporations share capital 14. Clean energy generating equipment solar panels 15. Equipment used in the processing of food