Class 53 - The January 1, 2020 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 2020. The proceeds totaled $51,000. None of the individual assets sold had proceeds that exceeded their individual capital cost.

ABC always takes maximum CCA on each Class of depreciable assets.

Required: Calculate the maximum CCA that can be taken by ABC on each class of assets for the year ending December 31, 2020 and calculate the UCC for each class of assets on January 1, 2021. In addition, determine the amount of any capital gain, recapture, or terminal loss that arises. Ignore GST/HST/PST considerations.