Alpha leased an office premises under a three-year lease agreement that began December 1, 2020. At the time, Alpha spent $60,000 to improve the premises. The lease agreement gives Alpha renew the lease for two three-year periods. As an incentive. the landlord offered Alpha $20,000 toward these renovations. Alpha began manufacturing pre-fab homes on June 1. 2020. At that time, it acquired the following: License: right to manufacture for 10 years $ 90,000 Manufacturing equipment 105,000 Trucks 60,000 machine had originally cost $12,000. It replaced the copier with a leased copier REQUIRED: Calculate the CCA for 2020 and indicate any recapture, terminal losses or taxable capital gains that may need to be added to income