For the taxation year ending December 31, 2012, Kreton Inc. has determined that its Net Income For Tax Purposes, before any deductions for CCA or CEC, amounts to $51,000. As the Company does not have any Division C deductions, Taxable Income, before any deductions for CCA or CEC, would also amount to $51,000. On January 1, 2012, the Company has the following UCC and CEC balances: Class 8 $220,000 Class 10 152,000 Class 12 56,000 Class 13 272,000 CEC 210,000 During 2012, the cost of additions to Class 8 amount to $42,000, while the proceeds from dispositions in this class totaled $16,000. In no case did the proceeds of disposition exceed the capital cost of the assets retired, and there were still assets in the class as of December 31, 2012. All of the Class 12 assets were acquired in 2011. The leasehold improvements were made in 2010 at a cost of $320,000. There were no 2012 acquisitions or dispositions in Classes 10, 12, or 13. There were no eligible capital expenditures acquired during 2012 and no dispositions of cumulative eligible capital. In previous years, the Company has always deducted the maximum amount of CCA and CEC. Required: A. Calculate the maximum CCA and CEC write-off that could be taken by Kreton Inc. for the taxation year ending December 31, 2012. B. As Kretons tax advisor, indicate how much CCA and CEC you would advise them to take for the 2012 taxation year and the specific classes from which it should be deducted. Provide a brief explanation of the reason for your recommendation. In providing this advice, do not take into consideration the possibility that losses can be carried either back or forward.