The following information relates to ABC Ltd. for its taxation year that ends on December 31, 2019:

1. The Company has UCC balances on January 1, 2019 for its tangible assets as follows:

Class 1 (A single building acquired in 2008) $478,695

Class 8 243,000

Class 10 126,000

2. During 2019, the building that was acquired in 2009 was sold for cash of $650,000. Of this total, $125,000 represented the value of the land on which the building was situated. The building had a capital cost of $625,000, of which $80,000 represented the value of the land at time the building was acquired.

The building was replaced during 2019 with a new building at a cost of $745,000, of which $125,000 represented the value of the land.

The old building was used 100 percent for office space and was allocated to a separate Class 1. The new replacement building is also used 100 percent for office space and is allocated to a separate Class 1.

3. During 2019, the Company purchased office furnishings for $74,000. They traded in older furnishings and received an allowance of $17,000. The capital cost of the furnishings that were traded in was $56,000.

4. The only vehicle purchased during the year was a Lexus to be used by the president of the Company. The cost of this car was $93,000. The president drives it 23,000 kilometers during the year, of which 5,750 kilometers are for employment related purposes.

6. During 2017, the Company purchased a franchise. It was purchased on August 1, 2017, had cost $62,000 and a legally limited life of 8 years.

7. ABC Ltd. has always deducted the maximum CCA and the maximum write-off of cumulative eligible capital allowable in each year of operation.

Required: Calculate the maximum CCA write-off that can be deducted for 2019. Your answer should include the maximum that can be deducted for each CCA class. In addition, indicate the amount of any recapture or terminal loss that results from dispositions during 2019.