Goodwill Ltd$.,$ with a taxation year that ends on December $31$ and has a Class $8$ UCC balance or January $1,2023$ of $$475,000.$ During $2023,$ the company purchases a Class $8$ property for $$150,000$ that is eligible for the Accll. The Company also disposes of a Class $8$ property for proceeds of $$72,000$ which is below the property's capital cost.

Required:

Determine the maximum Class $8$ CCA that Goodwill can claim for $2023$ including the UCC balance as of January $1,2024.$

Class $8$ CCA: $20\%$