Problem 13 Jon's Auto Parts Ltd. is a CCPC which manufactures small equipment, was incorporated in 2006, and had the following balances in its records concerning its capital assets as at January 1, 2022. Type of asset Land Building (purchased before Amortization CCA Straight-line Book value Class UCC $0 $102,000 2007). 40 years 900,000 Equipment 5 years 163,000 $568,000 0339,000 Rolling stock trucks, etc. (for transportation of goods). 3 years 306,000 10 170,000 Leasehold improvements (see Note (1), below) life of lease 113,000 13 165,000 Licences 5 years 70,000 14 87,393 indefinite 0 14.1 0 Intangibles Additional Information (1) The Class 13 assets consist of: - Improvements to a leased warehouse costing $100,000 in 2021. The remaining length of the lease in 2021 was six years with two successive options of four years. -Improvements to a leased office space for head office downtown, costing $81,600 in 2020. The remaining length of the lease was five years with an option to renew for an additional one year.