Alpha Lid. is a Canadian-controlled private corporation operating a small land-development business. The opening UCC balances are as follows: Undepreciated capital cost at December 31, 2019 (opening balance for 2020): Class 8 $ 30,000 Class 10 120.000 Class 10.1 18.000 Class 8 (Photocopier) 8.000 Alpha sold the passenger vehicle for $25,000. The vehicles originally cost $50.000 and had a book value of $48,000 at the time of sale. A new vehicle was obtained under a lease arrange Alpha leased an office promises 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 giv 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 5 90,000 Manufacturing equipment 105.000 Trucks 60,000 machine had originally cost $12,000, It replaced the copier with a leased copier