Class $13$: On January $1,2024,$ the balance in this Class was $$42,500,$ reflecting improvements that were made in $2021,$ the year in which the lease commenced. $$These improvements were made on a property leased as office space for the Company$$s executives. $$The basic lease term is for $8$ years, with an option to renew for a period of $2$ years. $$Additional improvements, costing $$40,000,$ were made during $2024.$

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Required:

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Calculate the Maximum CCA that can be deducted for the year ending Dec $31,2024$