Chazerai Ltd. is engaged in manufacturing and processing, which is 95% of their business, with aDecember 31 year-end. Chazerai Ltd. distributed all of the $1.5 million limit for eligible propetyamoung it associated member’s companies. On January 1, 2024, the undepreciated capital cost foreach class of its assets was as follows:Class 1-MB — building $316,558Class 8 — office furniture and equipment 60,000Class 10.1 — automobiles 11,550Class l2 — small tools 5,000Class 13 — leasehold improvements 175,000The 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 inClass 1 MB at the time of its sale. The underlying land was sold for proceeds equal to theoriginal 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, whichwere 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 lessthan their original cost.(4) The opening balance in Class 13 represents leasehold improvements of $210,000 made duringAugust 2022 to the leased warehouse. During 2024, further leasehold improvements weremade to the same leased warehouse at a cost of $24,000. The remaining lease term wasfive years with two successive two-year renewal terms.(5) The Class 10.1 automobile was purchased in December 2022 for $34,000. During 2024, it wassold 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.