Your client, ABC Limited is a manufacturer. They had the following balances for capital assets as of January 1, 2020.

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 $100,000 in the year 2019. The remaining length of the lease in 2019 was six years. There are two successive options in the lease, both for four years.
• Leasehold improvements to a leased office space which cost $81,600 in 2018. 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 2020:

A new concrete manufacturing building in July	Land $428,000 Building $1,578,000
Paved parking lot for new building	$105,000
Additional renovations to the leased office space	$44,000
Purchased additional equipment	See below
Manufacturing equipment	$85,000
Office equipment	$66,000
Legal fees paid to reorganize the capital structure	$44,000

The following items were disposed of in 2020:

	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).