Your client, 123 Limited is a manufacturer. They had the following balances for capital assets as of January 1, 2021.

Type	Straight line	Book value	Class	UCC
Equipment	5 years	$175,000	8	$45,000
Trucks	3 years	$405,000	10	$275,000
Building	40 years	$1,011,000	1	$613,000
Land	N/A	$55,000	N/A	N/A
Leasehold improvements	Lease life	$113,000	13	$165,000
Intangible	indefinite	$0	14.1	$0

Class 13 has the following details:

• Leasehold improvements to the warehouse which is leased and cost $150,000 in the year 2020. The remaining length of the lease in 2020 was seven years. There are two successive options in the lease, both for three years.
• Leasehold improvements to a leased office space which cost $81,600 in 2019. The remaining length of the lease was five years (at that time) with an option to renew for a period of an additional year.

The following items were additions in 2021:

A new concrete manufacturing building in July	Land $428,000 Building $1,970,000
Paved parking lot for new building	$105,000
Additional renovations to the leased office space	$44,000
Manufacturing equipment	$85,000
Office equipment	$99,000
Legal fees paid to reorganize the capital structure	$44,000

The following items were disposed of in 2021:

	Cost	Book value	Proceeds
Office equipment	$21,000	$4,800	$2,250
A building (brick) in class 1 (not including land)	$1,560,000	$1,011,000	$575,000

Required: Prepare the CCA schedule for the items above. Assume the maximum write-off for tax purposes (for CCA). For the disposals, ensure you calculate whether there is any terminal loss or recapture and the capital gain or capital loss.

Use the following chart to help organize your response. See next page...

	Item #1 Class #/rate	Item #2	Item #3
January 1, 2021
Opening UCC
Additions
Disposals
Ending UCC
Impact of AII
Adjusted UCC
CCA - for 2021
Ending UCC