On May 1, 2022, Kayla Tsuji purchased a Frosty Frozen Foods franchise and began carrying on business immediately as a sole proprietor. She paid $60,000 for the franchise. The franchise agreement has a 10-year term. The frozen foods business was so successful that Kayla quickly needed more space. On November 1, 2022, Kayla purchased a small building for $200,000 (land $100,000 + building $100,000) and moved her business into it immediately. Assume the building was constructed after March 18, 2007. 

Calculate the maximum CCA deduction for these assets for 2022 and 2023. Assume Kayla does not designate the franchise as immediate expensing property.