The following information relates to Bodlink Manufacturing's depreciable assets.

During 2022, a new factory building was acquired at a cost of $1,656,000. The estimated value of the land included in the purchase price is $450,000. The building will be used 100 percent for manufacturing and processing activity. It will be allocated to a separate Class.

The January 1, 2022 balance in Class 3 was $936,000. During 2022, 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.

The January 1, 2022 balance in Class 8 was $476,000. During 2022, 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.

The January 1, 2022 balance in Class 10 was $876,000. During 2022, 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.

The January 1, 2022 balance in Class 13 was $149,500, reflecting improvements that were made in 2018, 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 2022.

The January 1, 2022 balance in Class 50 was $47,000. During 2022, there were additions to this Class with a capital cost of $23,500.

The January 1, 2022 balance in Class 53 was $645,000. During 2022, the Company acquired additional manufacturing and processing equipment at a cost of $232,000.

Bodlink Manufacturing always takes maximum CCA on each Class of depreciable assets.

Required:

How will net income be affected in 2022?

For planning purposes, the owner of Bodlink wants to have an estimate of his 2023 CCA. What is his estimate (assuming no rule changes or additions/disposals)?