Chazerai Ltd. is engaged in manufacturing and processing, which is 95% of their business, with a December 31 year-end. On January 1, 2019, 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 10.1	automobiles	17,850
Class l2	small tools	5,000
Class 13	leasehold improvements	175,000

The following additional information was found in the 2019 audit files:

1. The building, which cost $564,309 in 2013, 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 2019 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 2017 to the leased warehouse. During 2019, 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 10.1 automobile was purchased in 2017 for $34,000. During 2019, 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 June 2019.
7. A new computer was purchased in January 2019 for $7,000.

Required:

Prepare a schedule to show the maximum deductions for tax purposes available to Chazerai Ltd. for 2019 based on the above information.