W The following information relates to ABC's depreciable properties. 1. In 2021, a new factory building was acquired at a cost of $2,056,000. The building will be used 100% for manufacturing and processing and an election will be filed to include the building in a separate class. 2. The January 1, 2021, balance in Class 3 was $4,436,000. In 2021, two of the buildings in the class was sold. Building 1 had a capital cost of $613,000. The total proceeds received was $772,000. Building 2 had a capital cost of $478,000. The total proceeds received was $345,000. 3. The January 1, 2021, UCC balance in Class 8 was $986,000. In 2021, the company purchased Class 8 properties at a cost of $363,000. The company also sold Class 8 property with a capital cost of $115,000 for proceeds of $77,000. 4. The January 1, 2021, UCC balance in Class 10 was $876,000. In 2021, two passenger vehicles were acquired at a cost of $33,000 each. 5. The January 1, 2021, UCC balance in Class 10.1 was $17,500. The only property in this class was the CEO's $$400,000 Lamborghini. Because of public relations concerns with such an extravagant vehicle, the car was sold in 2021 for $350,000. 6. The January 1, 2021, 186,500 of leasehold improvements were made. They were made on a property the company is leasing. The basic lease term is for six years, with an option to renew for a period of two years. 7. The January 1, 2021, UCC balance in Class 50 was $55,000. In 2021, there were disposals to this class with a capital cost of $13,500 and proceeds of $8,600. 8. The January 1, 2021, UCC balance in Class 53 was $645,000. In 2021, the company acquired additional manufacturing and processing equipment at a cost of $232,000. Required: Calculate the maximum CCA that can be claimed by ABC on each class of depreciable property for the taxation year ending December 31, 2021. Calculate the UCC for each class on January 1, 2022. In addition, determine the amount of any capital gain, recapture, or terminal loss. Ignore GST/HST & PST considerations. Organize your work in a chart format or another logical format that shows the opening UCC, additions, disposals, total CCA, and ending UCC. a