h C.W. Piping manufacturing company produces PVC pipes and drainage ducts for use in the agriculture industry. The table below shows a list of the major equipment currently owned by the company and undepreciated capital cost at the beginning of the current year. Equipment Book Value CCA Class CCA Rate 2 Trucks $30,000 16 40% 1 Fork Lift $15,000 38 30% Poly Vinyl Patent $12,000 44 25% 1 Factory Building $270,000 1 4% If the company purchases a second forklift for $12,000 at the beginning of next year, the capital cost allowance for asset class 38 at the end of next year is close to