Bifor Ltd., with a taxation year that ends on December 31, has a Class 8 (20 percent) UCC balance on January 1, 2020 of... $550,000 During 2020, it acquires eligible Acell Class 8 assets at a total cost of:. ..$177,000 The Company also disposes of Class B assets for total proceeds of.. ...$88,000 The disposed of Class 8 assets had a cost of.. $144,000 Determine the maximum Class 8 CCA that Bifor can deduct for 2020, as well as the January 1, 2021 UCC balance. 0. $119,900 1. $136,400 2. $163,100 3. haus