Assignment $1$ Chazerai Ltd$.$ is engaged in manufacturing and processing, which is $95\%$ of their business, with a December $31$ year$-$end. Chazerai Ltd$.$ distributed all of the $$1\mathrm{.}5$ million limit for eligible propety amoung it associated member$$s companies. On January $1,2024,$ the undepreciated capital cost for each class of its assets was as follows: Class $1-$MB $$ building $$316,558$ Class $8$ office furniture and equipment $60,000$ Class $10\mathrm{.}1$ automobiles $11,550$ Class l$2$ small tools $5,000$ Class $13$ leasehold improvements $175,000$ The following additional information was found in the $2024$ audit files: $(1)$ The building, which cost $$564,309$ in $2018,$ was sold for $$260,000.$ It was the only building in Class $1$ MB at the time of its sale. The underlying land was sold for proceeds equal to the original cost. Chazerai Ltd purchased a new building in $2023$ for $$600,000.(2)$ New office furniture was purchased for $$20,000.$ This purchase replaced old assets, which were sold for $$5,000.$ None of the old assets were sold for more than original cost. $(3)$ Some small tools were sold for a total of $$7,000.$ All of these tools were sold at a price less than their original cost. $(4)$ The opening balance in Class $13$ represents leasehold improvements of $$210,000$ made during August $2022$ to the leased warehouse. During $2024,$ further leasehold improvements were made to the same leased warehouse at a cost of $$24,000.$ The remaining lease term was five years with two successive two$-$year renewal terms. $(5)$ The Class $10\mathrm{.}1$ automobile was purchased in December $2022$ for $$34,000.$ During $2024,$ it was sold for $$21,000.$ A new automobile was purchased for $$45,200,$ which included HST of $$5,200(13\%).(6)$ A license $($expected to be used indefinitely$)$ was purchased for $$60,000$ in $2024.(7)$ A new computer was purchased in January $2024$ for $$7,000.(8)$ Chazerai Ltd$.$ is registered to collect and remit HST$.$ Required: Prepare a schedule to show the maximum deductions for tax purposes available to Chazerai Ltd$.$ for $2024$ based on the above information.