Problem 1 (15 marks) During 2022, John Doe Co. has the following depreciable assets and would like to take maximum CCA on each Class of depreciable assets. Class 3 - The beginning balance at January 1, 2022 in this Class was $678,000. During the year, one of buildings with a capital cost of $150,000 was burned to the ground. The business received the insurance proceeds of $195,000. Class 8 - The beginning balance at January 1, 2022 in this Class was $68,000. The business sold all of the assets in this class with a total capital cost of $84,000 for $61,000. Each individual asset's capital cost exceeded their own sales proceeds. Class 10 - The beginning balance at January 1, 2022 in this Class was $140,000. During the year, the business purchased three passenger vehicles at a cost of $35,000 each. Additionally, a delivery van with a capital cost of $42,000 was sold for $35,000. Class 13 - The beginning balance at January 1, 2022 in this Class was $44,500, representing improvements made in 2020 , when the lease started. The initial lease term is 8 years, plus two renewal options of 2 years each. In 2022, the business also spent $35,000 for additional improvements. Requirements: 1) Calculate the maximum CCA John Doe Co. can take on each class of assets for the year of 2022 . 2) Calculate the UCC balance for each class of assets on January 1, 2023. 3) Determine the amount of capital gain, recapture of CCA, or terminal loss, if any