Cobalt Homes Limited acquires a new equipment at a cost of $66,000. The estimated salvage value is $6,000 and estimated life of 5 years. During the first month of the 4th year, the equipment was traded in for a brand-new equipment at $77,000. The trade-in allowance was $7,000. Use CCA rate of 30% to calculate the CCS in the 4th year, and UCC at the end of that year (assume that salvage value equals the trade-in value).