On January Ms Laura Darn purchases a real property for $ of which $ reflects the estimated value of the land on which the building is situated, and $ is the estimated value of the building.

Of the floor space in the building, percent will be used to operate her mail order food supplements business, with the remaining percent being used as her residence.

During Ms Darn enters into a relationship with Mr Lance Buffer, her personal fitness trainer. Their relationship develops quickly and Mr Buffer moves in with Ms Darn on January Because this requires additional space for Mr Buffers considerable wardrobe, part of the space used for her mail order business is converted to residential space. Specifically, percent of the total space is converted to residential use, reducing the space used for her business to percent of the total. At the time of this conversion, the total market value of the property has increased to $ with $ the estimated value of the land, and the remaining $ allocated to the building.

In November, Mr Buffer begins to have an increasingly large number of late night appointments for his services. Trying to ignore her suspicions, Ms Darn spends her nights promoting her business on social media and her business experiences considerable growth. A trusted friend finally informs Ms Darn that most of Mr Buffers late night appointments are with attractive young females and, while he is providing some services, they are not related to personal fitness at least not directly

Furious, Ms Darn throws Mr Buffer out. Because of the tainted memories associated with him, she feels she cannot continue living in the same residence. Since her business is being constrained due to lack of space, on January she moves out of the residential part of the building and converts the entire space to business usage. At this time, the fair market value of the building has increased to $ with $ of this total reflecting the value of the land, and the remaining $ reflecting the value of the building.

Required:

Determine the maximum CCA that can be deducted by Ms Darn in  and   In addition, ignoring the principal residence gain deduction, indicate any other tax consequences that will result from the changes in use of this property.