12--Linda sells her business assets year, please see the following information:

Voluntary Disposal	Proceeds	Cost	UCC	Replacement Cost, purchased in the same year.
Equipment	$200,000	$100,000	$70,000	$200,000
Land	$100,000	$50,000	-	$90,000

Please calculate the minimum Capital Gain and Recapture on the Equipment, this year?

13-

Ava passes away in 2019 and leaves the following assets to her spouse and son, Barney who is 25 years old: Avas Legal and Final Will directed the transfer of Assets as follows:
			To the Son (Barney)	To the Spouse
	Rental Property Toronto, Ont.	in
	Building Cost to Ava			$100,000
	Building Proceeds at Fair Market Value at the time of death of Ava.			$80,000
	Building UCC			$30,000
	Land FMV			$50,000
	Land Cost			$10,000
	Public Company Shares	AAA
	FMV		$30,000
	Cost		$10,000
	Public Company Shares	BBB
	FMV			$40,000
	Cost			$10,000
Required: Please calculate the opening UCC (if applicable) for the Spouse on his inherited Building?