During its year ended December 31, 2023, XYZ Ltd. (a public company) purchased a truck costing $45,000. The vendor gave ABC Ltd. $62,000 for two other old trucks which had been purchased years ago for $55,000 each. At the beginning of the current year, the Class 10 UCC balance was $15,000. Which ONE of the following statement is true when it comes to Class 10 for 2023? Group of answer choices Terminal Loss of $2,000 CCA of $400 CCA of $600 Recapture of $2,000