A firm started business on January 1, 2013, and will close down on its December 31, 2017 year-end. The company uses a fleet of trucks for delivery. The following transactions relating to the fleet have occurred (Class 10, CCA rate equal to 30 percent). 2013: Purchased six trucks for $70,000 each. 2014: Purchased two trucks for $95,000 each. 2015: Sold two trucks, which had been purchased in 2013, for $75,000 each. 2016: Sold two trucks, which had been purchased in 2014, for $90,000 each. a) Prepare a schedule showing the effects of these transactions on the Class 10 pool and any taxable capital gains for the period 2013 to 2017. Use the following template for your schedule.

Year	UCC Beginning	CCA	UCC End	Capital Gains
2013
2014
2015
2016
2017

b) What additional taxes are paid or received based on the schedule, if the final four trucks are sold for $25,000 each in 2017?