The following information relates to the Fortin Ltd$\text{'}$s depreciable properties. Fortin's taxation year end is December $31.$

Class $8-$ The January $1,2023$ UCC balance was $$346,000.$ In $2023,$ the Company purchased additional Class $8$ property for $$105,000$ and sold Class $8$ property with a capital cost of $$83,000$ for $$75,000.$ CCA rate $20\%.$ Eligible for Accll.

Class $10-$ The January $1,2023$ UCC balance was $$150,000.$ In $2023,3$ delivery vans were purchased for $$25,000$ each and a delivery van with a capital cost of $$42,000$ was sold for $$18,000.$ CCA rate $30\%.$ Eligible for Accll.

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 $2023$ taxation year and determine the UCC for each class as of

January $1.2024.$