Baron Ltd., a Company with a December 31 year end, has a Class 8 UCC balance on January 1, 2020 of $128,500. During 2020, it acquires additional Class 8 assets at a cost of $12,400. Also during 2020, the Company sells assets with a capital cost of $9,600 for proceeds of $10,200. Determine the maximum Class 8 CCA for 2020 and the January 1, 2021 UCC balance.