Section two

Chazerai Ltd$.$ is engaged in manufacturing and processing, which is $95\%$ of their business, with a December $31$ year$-$end. Chazerai Ltd$.$ distributed all of the $$1\mathrm{.}5$ million limit for eligible propety amoung it associated member's companies. On January $1,2023,$ the undepreciated capital cost for each class of its assets was as follows:

$\backslash$table$[[$Class $1-$MB$,-$ building,$$316,558$