The closes its books on December 31 of each year. On lanuary 1, 2022, the followine whormathen CA clisses of the business was contained in its records: 1. The buldings in Class 1 were acquired in lanuary, 2011 at a cost of 5734,000 , with $95,000 of this. tatial being allocated to land. The UCC balance on January 1,2022 was $590,154. Class 8 - The equipment in Class 8 was acquired in January, 2016 at a cost of $98,500. The ucc balance on January 1,2022 was $66,520. Class 10 - The vehicles in Class 10 were acquired in June, 2019 at a total cost of $92,000. The Ucc buacice on January 1,2022 was $45,153. During the 2022 fiscal year, the following transactions occurred: Sale Of Equipment - As the result of an extensive analysis, it is decided that it would be better to setil the existing equipment and to replace it with improved equipment that will be leased. The old equipment is sold for $52,500. Sale of Bulldings - A similar decision is made with respect to the buildings. They aresold for $925000 ant are situated. The lease term is for 4 years with no options ior renewal A to to business. In aschold improvements to make the bulldings more suitable for the buines. the vale proceeds totaled $37,500 with no vehicle being sold for more than its cant Sale Of Goodwill - In order to further streamline its operations, Virtus Inc. selfis di s perthe of is operations to another company. No depreciable or tangible capital assets wern dhpesed cinth transaction. However, an amount of $265,000 was recelved for the goodwill of this portion ar it brin Required: For the taxation year ending December 31, 2022 calculate the maximum coA that can te deducted by Virtus Inc. for each CCA class. In addition, calculate the January 1, 2023 ucc bilungen and indicate any other tax consequences that would result from the described transaction