During the 2021 taxation year, a corporation sells Class 8 depreciable property with a capital cost of $130,000 for $140,000. The carrying value of the property for accounting purposes is $112,000. It was not the last property in Class 8 and, prior to the disposition, the UCC balance was $96,000. REQUIRED: What are the reconciliation adjustments that will be required in the conversion of the corporation's accounting income to net income for ITA purposes? [Remember to show your work.] During the 2021 taxation year, a corporation sells Class 8 depreciable property with a capital cost of $130,000 for $140,000. The carrying value of the property for accounting purposes is $112,000. It was not the last property in Class 8 and, prior to the disposition, the UCC balance was $96,000. REQUIRED: What are the reconciliation adjustments that will be required in the conversion of the corporation's accounting income to net income for ITA purposes? [Remember to show your work.]