A proposed cost$-$saving device has an installed cost of $$111,700.$ It is in Class $43(30\%$ rate$)$ for CCA purposes. It will function for $6-$years, at which time it will have no value.

a$.$ Calculate UCC at the end of $6-$years.

b$.$ What are the tax implications when the asset is sold? Explain and state any assumptions you make.