The calendar-based taxation year of the Bostik Manufacturing Company, a CCPC, ends on Decem-ber 31. On January 1, 2023, the UCC balances for the various classes of depreciable property owned by the company were as follows:

Class 1Building (Note 1) $342,000

Class 8Offce furniture 66,000

Class 10Vehicles 225,000

Class 10.1Presidents car 16,500

Class 13Leasehold improvements 26,125

Class 14.1Intangible Property Nil

Class 50Computer hardware 48,000

Class 53Manufacturing equipment 126,000

Note 1 The class 1 building was acquired new in 2021 for $400,000. One hundred percent of its foor space was used for manufacturing and processing. In addition, the company fled a timely election to include the building in a separate class 1. In the 2023 taxation year, the following purchases were made: Class 8Offce furniture $ 12,000 Class 10Vehicles (Note 2) 115,000 Class 12Tools (Note 3) 17,000 Class 13Leasehold improvements 22,000 Class 50Computer hardware 11,000 Note 2 The purchased vehicle was a specialized delivery truck. A damaged delivery truck with an original capital cost of $53,000 was traded in on the purchase. The trade-in allowance was $15,000. Note 3 None of the tools that were acquired during the year cost more than $500. During this same taxation year, the following dispositions also occurred: Class 8Old, well-used, and mismatched offce furniture was donated to a local non-proft organization. The capital cost of the furniture totalled $35,000. The FMV was negligible. Class 10.1Once the president of Bostik saw how high the taxable beneft on his BMW 650 was, he ordered it sold. It had cost $120,000 in 2022. Because it had high mileage and was an unpopular colour, Bostik was able to sell it for only $50,000. Class 53Since the manufacturing equipment was technologically old and the new equipment would be leased, all the manufacturing equipment was sold for total proceeds of $27,000. Its capital cost was $450,000.

Other Information: 1. The company leases one foor of a building for $36,000 per year. It houses the headquarters of Bostik, including the offce of the president. The lease was negotiated on January 1, 2020, and has an original term of fve years. There are two renewal options of three years each on the lease. The company made $38,000 of leasehold improvements immediately after signing the lease. No further improvements were made until 2023. 2. On September 24, 2023, one of the companys trucks fell into a sinkhole and disappeared. (The driver was making a delivery at the time and captured the slow fall on his cell phone.) At the time of the accident, the FMV of the truck was $32,300. The proceeds from the companys insurance policy amounted to $30,000. The capital cost of the truck was $50,000. 3. In early 2023, one of Bostiks employees developed a unique manufacturing process that was sold to another manufacturer for $100,000 under an unlimited-life licence agreement. As no internal costs were allocated to this process, its capital cost was nil. 4. It is the policy of the company to deduct maximum CCA each year. 5. None of the vehicles or equipment purchased are zero-emission. Required: Calculate the maximum 2023 CCA that can be claimed on each class, the January 1, 2024, UCC balance for each class, and any other 2023 income tax implications resulting from the information provided. Ignore any GST/HST or PST considerations. Ignore the availab