A gain resulting from the receipt of compensation for expropriated property maybe deferred if the property is?

Question 31 0/1 poir Earth Inc. had a Class 10 UCC balance of $12,000 at the end of 2020. The only asset in the pool (a small pickup truck) was sold on December 20 th of 2021 for $5,000. On the same day, Earth purchased a new truck for $8,000. How much CCA can Earth claim in 2021? (The maximum CCA is always claimed by Earth Inc.) The ability to flow limited partnership losses through to the partners is especially important in which of the following type of venture