Denard is a Canadian public company with a December $31$ taxation yearench It is the poligy of Denard Ltd$.$ to claim maximum CCA for all classes of depreciable property. On

Januany $1,2023$ Denard had d$-$nil balance in Class $14\mathrm{.}1.$dn $2023$ Denard expands its

business by purchasing the business of a competitor. The cost of the business includes

a payment for goodwill in the amount of $$145,000.$ In addition. Denard also acquires an

unlinited life franchise in $2023$ at a cost of $164500.$ In $2024,$ Denard sells a portion of

iss business and, as a consequence receives a payment for goodutill of $3155,000.$

Required Determine the income tax consequences for the $21232024$ faxzfion Ye:IS:

Your answer should include the Class $14\mathrm{.}1$ UCC balance as cilanuasy $1,2025.$