Bifor Ltd$.,$ with a taxation year that ends on December $31,$ has a Class $8(20$ percent$)$ UCC balance on January $1,2023$ of $$475,000.$ During $2023,$ it acquires eligible AccII Class $8($CCA rate $20\%)$ assets at a total cost of $$150,000.$ The Company also disposes of Class $8$ assets for total proceeds of $$72,000.$ In no case did the proceeds of disposition exceed the capital cost of the assets being disposed of$.$

Required: Determine the maximum Class $8$ CCA that Bifor can deduct for $2023,$ as well as the January $1,2024$ UCC balance.