The following information relates to Bodlink Manufacturing's depreciable assets. 1. During 2021, a land, and a new factory building was acquired at a cost of $1,656,000. The estimated value of the land is $450,000. The building will be a Class 1 asset. 2. The January 1, 2021 balance in Class 3 was $936,000. During 2021, one of the buildings in this class burned to the ground. It had a capital cost of $723,000. The insurance proceeds totaled $972,000. 3. The January 1, 2021 balance in Class 8 was $476,000. During 2021, the company acquired Class 8 assets at a cost of $163,000. Class 8 assets with a capital cost of $105,000 were sold for proceeds of $86,000. None of the individual assets sold had proceeds that exceeded their individual capital cost. 4. The January 1, 2021 balance in Class 10 was $876,000. During 2021, 3 passenger vehicles were acquired at a cost of $26,000 each. In addition, a delivery van with a capital cost of $37,000 was sold for $16,000. 5. The January 1, 2021 balance in Class 10.1 was $16,500. The only asset in this class was the CEO's $510,000 Rolls Royce. Because of public relations concerns with such an extravagant vehicle, the car was sold during 2021 for $385,000. 6. The January 1, 2021 balance in Class 13 was $149,500, reflecting improvements that were made in 2019, the year in which the lease commenced. These improvements were made on a property leased as office space for the company's executives. The basic lease term is for 6 years, with an option to renew for a period of 2 years. Additional improvements, costing $75,000, were made during 2021. 7. The January 1, 2021 balance in Class 53 was Nil. During 2021, the company acquired additional manufacturing and processing equipment at a cost of $232,000. See pages 262-263 for special rules for Class 53. 8. The January 1, 2021 balance in Class 50 was $47,000. During 2021, there were additions to this Class with a capital cost of $23,500. Bodlink Manufacturing always takes maximum CCA on each Class of depreciable assets. Required: Calculate the maximum CCA that can be taken by Bodlink Manufacturing on each class of assets for the year ending December 31, 2021 and calculate the UCC for each class of assets on December 31, 2021. In addition, determine the amount of any capital gain, recapture, or terminal loss that arises