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$$On December $15,2024,$ RMI plans to purchase the following assets. How much CCA can it claim in its $2025$ year$-$end? Can it claim any terminal loss? Does it have any recapture? Assume all assets are purchased new from arm$$s length sellers, unless otherwise stated:

oMachine used to manufacture inventory that qualifies as M&P $($manufacturing and processing$),$ costing $$45,000.$ Assume there is an opening class $53$ balance $($for M&P equipment; CCA rate is $50\%)$ of $$100,000$

oA patent costing $$275,000$ with a legal life of $2$ years. The patent is related to RMI$$s business operations. Assume there is an opening class $44$ balance $($for certain other patents; CCA rate is $25\%)$ of $$4,000$

o$12$ new laptops costing $$36,000($in total$)$ needed for RMI$$s operations. Assume there is an opening class $50$ balance $($for computers; CCA rate is $55\%)$ of $$1,000$

oRMI has the following buildings all used to earn income:

$$Head office, class $1,6\%,$ opening UCC is $$340,000$

$$Rental strip mall $($used to earn investment income$),$ class $1,4\%,$ opening UCC is $$900,000$

$$On December $31,2024,$ RMI plans to buy an apartment building for $$3$M in order to rent it out to individuals and earn investment income. This building was built in $2022.$ The cost of the land is in addition to the $$3$M

On December $31,2024,$ RMI plans to buy a larger office building to be used exclusively for manufacturing. This total purchase price will be $$5$M and the land is worth $60\%$ of the total cost

RMI had a class $10$ UCC balance of $$4,575$ at the beginning of the $2025$ year$-$end. On December $2,2024,$ RMI plans to sell all of its class $10$ assets for $$3,000.$ The original cost of these assets was more than $$3,000$

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