Tom's Tool Rentals Began Operations in 20X0

Tom's Tool Rentals began operations in 20X0. All income in the company classifies as 'business income'. The following information pertains to
transactions in 20X0:
1, Tom signed an 8 year lease for a building when he began the business. The building is in an excellent location and is estimated to be worth $500,000. Tom has an option to renew the lease for an additional 2 years.
Tom spent $100,000 in 20X0 on improvements to the leased building at the beginning of the year.
Tom purchased a small piece of adjacent land and a small building on the land for $120,000 in 20X0 (after March 18, 2007). The building was valued at
$50,000, and is used as a storage facility. Tom has chosen not to take the additional allowance on the building.
Tom's inventory of rental tools is valued at $200,000. All of the tools were purchased in 20X0 and are required to be placed in Class 8 by the CRA.
Tom purchased several small tools in 20X0 that he uses to maintain his rental
tools. The total cost of these tools was $8,000, and each tool cost under $500.
A delivery van costing a total of $50,000 was purchased in 20X0, to be used solely in the business.
Tom furnished the reception area of his business at a cost of $5000.
A computer was purchased for tracking sales and inventory. The computer cost
$1,000. (Assume the Class 50 time period applies.) Incorporation costs for the business were $5,000.
Tom purchased a $42,000 vehicle to be used to drive clients to meetings.
Business was quick to pick up in the first year so Tom chose to use all of the CC that was available to him in 20X0.
Tom is an HST registrant.
The following transactions occurred in 20X1:
Tom sold the delivery truck for $48,000, and immediately purchased a newer and larger model for $55,000.
New shelving was purchased for the reception area, at a cost of $1,000. Maximum CCA was claimed for the year.
In 20X2 the storage facility was destroyed in a fire. The market value of the
building, which was insured, was $55,000. A new building was built one year after the fire at a cost of $60,000.
Required:
A) Calculate the capital cost allowance per class claimed by the company in
20X0 and 20X1. (Assume the company began after 2016.) (Round all answers.)
B) Show the amended recapture calculation to be filed, pertaining to the storage building, in the year the new building is built.