Farine Ltd has a December $31$ taxation year end, On January $1,2021$ the company had multiple class $10$ properies. The January $1,2021$ UCC balance is $$83400.$ The combined capital cost of all existing class $10$ property is $$110000.$ The following Class $10$ transactions occurred in $2021$:

On May $1,2021,$ all of the original class $10$ properties are sold for $$92,400$

On June $1,2021,$ additional class $10$ property is acquired for $$105,000$

On December $1,2021,$ all of the new properties acquired in June are sold for $$65,000$

On December $31,2021,$ there are no properties assets remaining in Class $10.$

Show all calculations: Determine the income tax consequences of these transactions in $2021?$ IN addition. Determine the Class $10$ UCC balance at January $1,2022.$