Chazerai Ltd. is engaged in manufacturing and processing, which is 95% of their business, with a December 31 year-end. On January 1, 2020, the undepreciated capital cost for each class of its assets was as follows: Class 1-MB - building $316,558 Class 8 office furniture and 60,000 equipment Class 12 - small tools 5,000 Class 13 - leasehold improvements 175,000 The following additional information was found in the 2020 audit files: (1) The building, which cost $564,309 in 2014, 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 August 2020 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 2018 to the leased warehouse. During 2020, 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) A new computer was purchased in January 2020 for $7,000. (6) 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 2020 based on the above information