Consider the following separate, INDEPENDENT cases:

CASE #1:

On January 1, 2020, the beginning UCC balance for this particular class was $6,000. Included in this class are many pieces of office furniture and equipment. During 2020, a new photocopier was purchased for $10,000 and some old filing cabinets were sold for total proceeds of $2,000. The original cost of these filing cabinets was $5,000.

CASE #2:

On January 1, 2020, the beginning UCC balance for this particular class was $55,000. Included in this class are two large machines used for manufacturing that were originally purchased in 2018. During 2020, one of the machines was sold for proceeds of $70,000. The original cost of this machine that was sold was $64,000.

Required:

For EACH of the separate, INDEPENDENT cases presented above, compute (A) the maximum capital cost allowance (CCA) and/or any other tax consequence that may arise for the 2020 taxation year, as well as (B) the ending UCC balance.