AP 9-7 Non-Arm's-Length Transfer of Depreciable Property During 2021, Joan Zelig sells three depreciable properties. In each case, the property sold is the last one in its class such that no property remains in the class at year end. Property 2 has a capital cost of $140,000, and at January 1, 2021, the UCC in the class is $58,310. The property is sold to Joan's father for its FMV of $35,000. Property 3 has a capital cost of $95,000, and at January 1, 2021, the UCC in the class is $82,369. The property is sold to Joan's mother for its FMV of $107,000. Required: For each of the three dispositions, indicate the income tax consequences for Joan that result from the sale. In addition, indicate the tax attributes (capital cost, deemed CCA, and UCC) that will be used by the non-arm's-length purchaser on the assumption that the properties will be used as depreciable property by each purchaser