Part A	VarsityVarsity Inc., a non-CCPC, has a December 31 taxation year-end. The company leases its office space under a lease that was signed on January 1, 20192019. The lease term is eight years with an option to renew at an increased rent for an additional two years. In 20192019, the company spent $ 77 comma 000$77,000 renovating the premises. In 20232023, changing needs require the company to spend another $ 44 comma 000$44,000 renovating the space. Determine the maximum amount of Class 13 CCA that the company can claim for 20232023 and 20242024.
Part B	On January 1, 20232023, AdelphiAdelphi Inc., a CCPC, has a Class 53 UCC balance of $ 500 comma 000$500,000. In 20232023, additional Class 53 property is acquired for $ 77 comma 000$77,000. There were no dispositions during the year. Determine the maximum Class 53 CCA for 20232023, as well as the UCC balance as of January 1, 20242024. The company will make the maximum designation for immediate expensing possible as long as it provides an advantage. There are no associated persons.
Part C	At the beginning of 20232023, DeerfieldDeerfield Ltd. has two depreciable properties in Class 8. The capital cost of each property is $ 49 comma 000$49,000, and the 8 UCC balance was $ 41 comma 400$41,400. On June 30, 20232023, one of the properties was sold for $ 43 comma 200$43,200. There are no other additions or dispositions in the class prior to the company's December 31, 20232023, taxation year-end. What is the effect of the June 30, 20232023, disposition on the company's business income for 20232023? In addition, determine the Class 8 UCC balance as of January 1, 20242024.
Part D	At the beginning of 20232023, DeerfieldDeerfield Ltd. has two depreciable properties in Class 8. The capital cost of each property is $ 49 comma 000$49,000, and the 8 UCC balance was $ 41 comma 400$41,400. On June 30, 20232023, both properties are sold for a total of $ 34 comma 000$34,000. There are no other additions or dispositions in the class prior to the company's taxation year ending December 31, 20232023. What is the effect of the June 30, 20232023, disposition on the company's business income for 20232023? In addition, determine the Class 8 UCC balance as of January 1, 20242024.