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Fred commenced carrying on a franchise business as a sole proprietor on November 1 , 2 0 2 3 . He paid $ 5 0

Fred commenced carrying on a franchise business as a sole proprietor on November1,2023. He paid $ 50 comma 000 for the franchise rights and can use them for an unlimited number of years. The restaurant's fiscal period is December 31. Maximum CCA was claimed in 2023. What is the Class 14.1 undepreciated capital cost(UCC) balance on January1,2024? Round your answer to the nearest whole dollar.
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