Zinc Corp has the following balances for their various classes of depreciable assets on the books as at January 1, 2023:

Class 1 (see (1) below) ......................................... $120,000

Class 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85,000

Class 10 (truck for transportation of goods) .......................... 40,000

Class 13 (see (2) below) ........................................ 52,000

Class 14 (see (3) below) ........................................ 54,400

Additional information and transactions during 2023: (1) The Class 1 undepreciated capital cost represents two buildings costing $100,000 each. One building was sold for $150,000 during 2023. (2) The Class 13 balance relates to a long-term lease on a warehouse for 30 years with an option to renew for a further 20 years. The original cost of the leasehold improvements in 2006 was $50,000. (3) Class 14 consists of a patent for 20 years costing $68,000 on January 1, 2018. (Ignore the effects of the leap years in the period).

(4) Purchases during the year:

Manufacturing equipment .............................. $150,000

Office equipment..................................... 10,000

REQUIRED Prepare a schedule showing the maximum capital cost allowance deductions for tax purposes in 2023. Calculate CCA on the individual classes using the direct formulas.