Angela Smith has owned and operated The Stationary Store for fifteen years. The company's year-end is December 31st. Angela is trying to calculate the amount of capital cost allowance that she can deduct in 20x0 and has asked for your assistance. She has provided you with the following information: Assets owned prior to 20x0 and their UCC balances on January 1, 20x0 are listed below:

AssetUCC Balance

Store (building purchased prior to 2007) $100,000

Delivery van (Class 10) 15,000

Furniture and office equipment (Class 8) 30,000

Photocopier purchased three years ago (Class 8) 2,000

Patent (purchased two years ago) 10,000

Additional information for 20x0:

Angela purchased $2,000 worth of small tools (each costing under $500). She sold her delivery van for $12,000 (the original cost was $20,000), and she purchased a second-hand van for $16,000. She installed a $15,000 air conditioning system in her building and added the cost to the standard Class 1 pool. In December of 20x0 she sold the photocopier for $1,500 and will replace it in January, 20x1 with a second-hand model valued at $1,700. Angela amortizes the patent in Class 44. The business acquired a franchise on March 1st of 20x0 costing $55,000. The franchise has a limited legal life of 20 years. (Ignore leap year effects.)

Required:

A) Calculate the following:

1) the total CCA that Angela will be able to claim in 20x0;

2) the UCC balances as of December 31, 20x0;

3) any recapture and/or terminal loss that occurred during the year