The following information relates to the Chicken House Ltd.'s depreciable properties. Chicken House Ltd.s taxation year end is December 31.

Class 1 - In 2022, a new office building was purchased for $623,000. Of this total, the value of the land is $145,000 and $478,000 is attributable to the building. The building will be used 100% for business purposes none of which involve manufacturing. An election was filed to include the building in a separate Class. 1 with a CCA rate of 6%.

Class 3 - The January 1, 2022 UCC was $798,000. In 2022, one of the warehouses in this class burned to the ground. It had a capital cost of $150,000. Insurance proceeds were $185,000.

Class 8 - The January 1, 2022 UCC was $346,000. In 2022, the Company purchased additional acquired Class 8 property of $105,000. In addition Class 8 property with a capital cost of $83,000 was sold for $75,000.

Class 10 - The January 1, 2022 UCC was $150,000. In 2022, 3 delivery vans were purchased for $25,000 each. In addition, a delivery van with a capital cost of $42,000 was sold for $18,000.

Class 50 - The January 1, 2022 UCC was $23,000. In 2022, there were additions to this Class with a capital cost of $18,000.

Class 53 - The January 1, 2022 UCC was $63,000. The total capital cost of the properties was $84,000. The Company found that its manufacturing operations were not profitable and all of the manufacturing properties were sold in 2022 for $51,000. None of the properties were sold for amounts in excess of their capital cost.

REQUIRED: Calculate the maximum CCA that can be claimed by Chicken House for each class of property for its 2022 taxation year and determine the UCC for each class as of January 1, 2023. In addition, determine any other income tax consequences with respect to these depreciable properties. Ignore GST/HST & PST considerations.