A$.$ Village Inc., a non$-$CCPC$,$ has a December $31$ taxation year$-$end. The company leases its office space under an agreement that was signed on January $1,2020.$ The lease term is eight years with an option to renew at an increased rent for an additional two years. In $2020,$ the company spent $$73,000$ renovating the premises. In $2024,$ changing needs require the company to spend another $$46,000$ renovating the space. Determine the maximum amount of Class $13$ CCA that the company can claim for $2024$ and $2025.$ B$.$ On January $1,2024,$ Aquebogue Inc., a CCPC$,$ has a Class $53$ UCC balance of $$500,000.$ In $2024,$ additional Class $53$ property is acquired for $$78,000.$ There were no dispositions during the year. Determine the maximum Class $53$ CCA for $2024$ as well as the UCC balance as of January $1,2025.$ C$.$ At the beginning of $2024,$ Davison Ltd$.$ has two depreciable properties in Class $8.$ The capital cost of each property is $$42,000,$ and the Class $8$ UCC balance was $$40,900.$ On June $30,2024,$ one of the properties was sold for $$43,300.$ There are no other additions or dispositions in the class prior to the company's December $31,2024,$ taxation year$-$end. What is the effect of the June $30,2024,$ disposition on the company's business income for $2024?$ In addition, determine the Class $8$ UCC balance as of January $1,2025.$ D$.$ At the beginning of $2024,$ Davison Ltd$.$ has two depreciable properties in Class $8.$ The capital cost of each property is $$42,000,$ and the Class $8$ UCC balance was $$40,900.$ On June $30,2024,$ both properties are sold for a total of $$36,000.$ There are no other additions or dispositions in the class prior to the company's taxation year ending December $31,2024.$ What is the effect of the June $30,2024,$ dispositions on the company's business income for $2024?$ In addition, determine the Class $8$ UCC balance as of January $1,2025.$ The required CCA calculation for $20242024$ would be as follows. On $2020$ Improvements $$ On $2024$ Improvements $2024$ Maximum CCA