Teal Ltd$.$ is engaged in manufacturing and processing, which is $95\%$ of their business, with a December $31$ year$-$end. On January $1,2023,$ the balances with regards to capital assets were as follows:

The building was sold in $2023$ for $$260,000.$ The underlying land was sold for proceeds equal to the original cost. Teal Ltd$.$ purchased a new building to replace the former building in August $2023$ for $$600,000.$ The underlying land was purchased for $$300,000.$

Required:

Calculate the maximum CCA claim for $2023$ and the opening UCC balance for $2024.18$ marks, $11$ minutes$)$