On October 1, 2021, Neo Enterprises Ltd. signed a lease for new office space. The contract gives Neo Enterprises the use of the space for four years with the option of renewing the lease for two additional three-year periods. In November 2021, Neo Enterprises spent $84,000 renovating the office space. In February 2022, they spent an additional $30,000 on leasehold improvements. Neo Enterprises has a December 31 year-end. 

Calculate the maximum Class 13 CCA for years 2021, 2022, and 2023. Assume the Class 13 UCC balance at the end of year 2020 is $0 and the leasehold improvements are not designated as immediate expensing property.