The X Manufacturing Company was incorporated in 2015.

A review of their fixed asset ledger shows the following Undepreciated Capital Cost Allowances(UCC) at the beginning of January 1^st. 2021:-

Class#1 (4%)$49,000

Class#8 (20%).. 8,400

Class #10 (30%).15,000

Class#14 *...35,900

(*the life of the patent was 10 years)

Class#14.1 (5%).29,,650

Class#53 (50%).. 15,750

The Company made the following capital purchases during the year:-

-Used building to be used for manufacturing(Cl#1-MB-10%).$315,000

-Manufacturing machinery (Cl#53-50%).... 87,000

-Tools (costing under $500 each) (Cl#12-100%)16,000

During the year, the company made an improvement costing $7,000 to a leased warehouse(Class #13). The 15-year lease commenced 10 years ago and has two successive options to renew for 5 years and 3 years, respectively.

Also during 2021, the Company made the following dispositions:-

CostProceeds.Book Value

Equipment (Class#53).$42,000...$11,200$15,000

Patent(Cl#14) S.L...45,000 70,000 3,500

Licence(Cl#14.1) 8,000.. .. 35,000.. 700

Trucks*(Cl#1030%)19,600...1,300. 4,200

*(The Company decided to dispose of all its trucks and to lease its trucks going forward)

Required:-Prepare a CCA Schedule for the year ending December 31^st. 2021.