Traves Installations Inc. $($TI$),$ a public company was incorporated on June $1,2024.$ During its first taxation year ended December $31,2024,$ it purchased the following capital assets for use in its repair and renovation business:

Land and building $$950,000$

Truck$(90\%$ Delivery service$)35000$

Computer equipment $4000$

Office equipment $3000$

The land and building is in Moose Jaw, Saskatchewan. The building is a brand new showroom $($i$.$e$.$ non$-$residential property, not for manufacturing purposes$)$ that was built and available to use in $2024.$ The building is appraised at $$600,000$ and the land is appraised at $$350,000.$

Require:

$1.$ Calculate TI's maximum CCA deduction for $2024?$

$2.$ What if TI is CCPC$,$ calculate maximum CCA deduction for $2024.$