Class 53 The January 1, 2019 balance in this Class was $63,000. The capital cost of the assets in this Class was $84,000. As the Company has found its manufacturing operations to be unprofitable, all of these assets were sold during 2019. The proceeds totaled $51,000. None of the individual assets sold had proceeds that exceeded their individual capital cost.

Calculate the maximum CCA that can be taken on the class of asset for the year ending December 31, 2019 and calculate the UCC for the class of asset on January 1, 2020.