Bifor Ltd., with a taxation year that ends on December 31, has a Class 8 (20 percent) UCC balance on January 1, 2020 of $475,000. During 2020, it acquires eligible AccII Class 8 assets at a total cost of $150,000. The Company also disposes of Class 8 assets for total proceeds of $72,000. In no case did the proceeds of disposition exceed the capital cost of the assets being disposed of. Determine the maximum Class 8 CCA that Bifor can deduct for 2020, as well as the January 1, 2021 UCC balance.