The following information relates to the Fortin Ltd$.\text{'}$s depreciable properties. Fortin'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. $1.$

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 $10\mathrm{.}1-$ The January $1,2022$ UCC was $$17,850.$ The only property in this Class was the CEO's $$350,000$

Bentley. At the instructions of the Company's directors, who felt this automobile was excessively extravagant, it

was sold for $$275,000$ in $2022.$ The CEO is not a shareholder of the Company nor are any of their family

members.

Class $13-$ The January $1,2022$ UCC was $$37,500,$ reflecting leasehold improvements of $$50,000$ that were

made in $2020,$ the year in which the lease began. The leasehold improvements were made on a property leased

as office space for company business. The initial lease term was for $8$ years, with an option to renew for a

period of $2$ years. Additional improvements, costing $$40,000,$ were made in $2022.$

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.

Fortin Aluminum always claims maximum CCA on each Class of depreciable property.

Required: Calculate the maximum CCA that can be claimed by Fortin 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