At the beginning of 2021, Denton Ltd. has two depreciable properties in Class 8. The capital cost of each property is $46,000 and the 8 UCC balance was $41,200. On June 30, 2021, one of the properties was sold for $43,500. There are no other additions or dispositions in the class prior to the company's December 31, 2021 taxation year end. What is the effect of the June 30, 2021 disposition on the company's business income for 2021? In addition, determine the Class 8 UCC balance as of January 1, 2022. 46000 O180000 ONIL -46000