2. Two assets were purchased in November 2018 and qualify for the Accelerated Investment Incentive. Purchase price was $76,000 for a Blue Kenworth and $72,000 for a Yellow Kenworth, and both assets went into Class 16 (40%).

Calculate the CCA under the ACII method for these trucks for both 2018, and 2019, show the CCA and the UCC for the Class.

In 2020 the Blue truck is sold for $30,000; no other changes were made. Show the disposition and the CCA for the year.

3. Two assets were purchased in November 2015, Purchase price was $44,000 for a Blue Trailer and $48,000 for a Yellow Trailer, and both assets went into Class 10 (30%).

Calculate the CCA using the half year method for these trailers for both 2015, 2016, and 2017, show the CCA and the UCC for the Class.

In 2018 the Blue trailer is sold for $34,000; no other changes were made. Show the disposition and the CCA for the year.