Class 8 The January 1, 2019 balance in this class was $346,000. During 2019, the Company acquired Class 8 assets at a cost of $105,000. Class 8 assets with a capital cost of $83.000 were sold for proceeds of $75,000. 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