b$.$ How would your answer change if on December $31,2023,$ the business acquired new equipment costing $$1,200?$ Assume the new

equipment is not designated immediate expensing property. $($Use a minus sign $(-)$ when entering numbers that reduce UCC.$)$

$2021$ purchase

$2021$ CCA

$2021$ UCC

$2022$CCA

$2022$ UCC

Situation A $2022$ UCC

Purchase

Less disposal Proceeds

Interim UCC Balance

less CCA

Ending UCC

Should the business delay the purchase by one day $($e$.$g$.$ January

$1,2024$

Situation B $2022$ UCC

Purchase

Less disposal Proceeds

Should the business delay the purchase by one day $($e$.$g$.$ January

$1,2024$

Situation C $2022$ UCC

Purchase

Less disposal Proceeds

Interim UCC Balance

Recapture

Ending UCC

Capital Gain

Taxable Capital gain

Should the business delay the purchase by one day $($e$.$g$.$ January

$1,2024$