The following balances were found in the various classes of depreciable assets on the books of Wasting Assets Ltd, as at January 1, 2019:

Class 1 (see note1, bellow) $120,000

Class 8 75 000

Class 10 (truck for transportation of goods) 40 000

(1) The class 1 undepreciated capital cost represents two buildings costing $100,000 each. One building sold for $150 000 during 2019.

Required: Calculate the maximum capital cost allowance deduction for tax purposes in 2019 (CCA rate class 1 @ 4%, Class 8 @ 20% and class 10 @ 30% respectively).