At the beginning of 2022, XYZ Ltd. has two depreciable properties in Class 8. The capital cost of each property is $46,000 and the Class 8 UCC balance was $41,200. On June 30, 2022, one of the properties was sold for $43,500. In August, a Class 8 property was acquired for $65,000. Determine the maximum Class 8 CCA for 2022 and the Class 8 UCC balance on January 1, 2023