a 5. CCA Calculations Over 3 Years Bill Murray's Kouriers is an unincorporated business which provides courier services in Saint John NB. With a taxation year that ends on December 31, it plans to deduct the maximum CCA each year. Bill Murray's Kouriers began operating on May 1, 2019 by acquiring 12 vehicles to be used by its couriers. The cost of these vehicles is $23,000 each for a total of $276,000 and are in Class 10. The business has only operated for 245 days in 2019. During 2020, the business trades in 5 of its old vehicles for more fuel efficient vehicles. The replacement vehicles cost $27,000 per vehicle. The company receives a trade-in allowance of $16,000 for each old vehicle. Bill Murray's Kouriers closed down on December 31, 2021 and, before closing, Ken sells the assets as follows: The remaining 7 vehicles that were purchased in 2019 are sold for $73,000. The 5 vehicles that were acquired in 2020 are sold for $62,500. The amount received for each vehicle was less than its capital cost. Required: Determine the maximum CCA that can be taken in each years 2019 through 2021. In the calculations, include and identify the UCC balances for January 1, 2019, January 1, 2020, and January 1, 2021. In addition, indicate any tax effects resulting from the 2020 and 2021 dispositions