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 $$1\mathrm{.}5$ million limit for eligible property among it associated member$$s companies. On January $1,2024,$ the undepreciated capital cost for each class of its assets was as follows:$$ Class $1-$MB $10\%$ building $316,558$ Class $820\%$ office furniture and equipment $60,000$ Class $10\mathrm{.}130\%$ automobiles $11,550$ Class l$2100\%$ small tools $5,000$ Class $13$ St$.$Line $$ leasehold improvements $175,000$ The following additional information was found in the $2024$ audit files: $$ The building, which cost $564,309$ in $2018,$ was sold for $260,000.$ It was the only building in Class $1$ MB at the time of its sale. The underlying land was sold for proceeds equal to the original cost. Chazerai Ltd purchased a new building in $2024$ for $600,000.$ New office furniture was purchased for $20,000.$ This purchase replaced old assets, which were sold for $5,000.$ None of the old assets were sold for more than original cost. $$ 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. $$ The opening balance in Class $13$ represents leasehold improvements of $210,000$ made during August $2022$ to the leased warehouse. During $2024,$ further leasehold improvements were made to the same leased warehouse at a cost of $24,000.$ The remaining lease term was $5$ years with two successive $2-$year renewal terms. $$ 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 $$45,200,$ which included HST of $5,200(13\%).$ A license $($expected to be used indefinitely$)$ was purchased for $60,000$ in $2024.$ A new computer was purchased in January $2024$ for $7,000.$ Chazerai Ltd$.$ is registered to collect and remit HST$.$ Required: $$ Prepare a schedule to show the maximum deductions for tax purposes available to Chazerai Ltd$.$ for $2024$ based on the above information. $$