Problem: In 2021, a new factory building was acquired by Tyerek Ltd. at a cost of $1,230,000. The estimated value of the land included in the purchase price is $400,000. The building will be used 100% for manufacturing and processing and an election will be filed to include the building in a separate class. Calculate the maximum CCA that can be claimed by Tyerek Ltd. for the taxation year ending December 31, 2021. Question options: 124,500 85,000 NIL 556,400