Sterling Manufacturing began operations on January 1^st, 2018. Balances in Sterlings CCA pools as of January 1^st, 2021 are as follows:

Class 1 (10%) 684,000

Class 8 (20%) 253,500

Class 10 (30%) 18,000

Class 10.1 (30%) 17,850

Class 13 (SL) 58,437

Class 50 (55%) 6,000

Class 53 (50%) 75,000

During the year Sterling purchased the following assets:

Office furniture (Class 8) 62,000

New BMW (Class 10.1) 78,000

Customer List (Class 14.1) 200,000

Computers (Class 50) 22,000

Manufacturing Equipment (Class 53) 178,000

2020 Chevrolet Volt (Class 54) 42,000

In 2021 the following assets were sold:

Old furniture (Class 8 original cost $25,000) 6,000

Delivery Truck (Class 10 Original cost $52,000 12,000

2016 Acura RLX (Class 10.1 original cost $71,000) 52,000

Other information:

1. The delivery truck disposed of during the year was the only remaining asset in class 10.
2. A leasehold improvement for an offsite retail outlet in the amount of $85,000 was incurred in January 2018. The original term of the lease was 5 years with two 3 year renewal terms. The balance in class 13 represents the remaining undepreciated amount from this expenditure.

Calculate the maximum allowable deduction for CCA in 2021 as well as any other Net Income inclusions or deductions resulting from the above noted transactions.