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Assignment Problem Five - 2 (CCA Calculations) The following information relates to Bodlink Manufacturing's depreciable assets. 1. During 2019, a new factory building was acquired at a cost of $1,656,000. The estimated value of the land included in the purchase price is $450,000. The building will be used 100 percent for manufacturing and processing activity. It will be allocated to a separate Class. 2. The January 1, 2019 balance in Class 3 was 5936,000. During 2019, one of the buildings in this class burned to the ground. It had a capital cost of $723,000. The insurance proceeds totaled $972,000. 3. The January 1, 2019 balance in Class 8 was $476,000. During 2019, the Company acquired Class 8 assets at a cost of $163,000. Class 8 assets with a capital cost of $105,000 were sold for proceeds of $86,000. None of the individual assets sold had proceeds that exceeded their individual capital cost. 4. The January 1, 2019 balance in Class 10 was $876,000. During 2019, 3 passenger vehi- cles were acquired at a cost of $26,000 each. In addition, a delivery van with a capital cost of $37,000 was sold for $16,000. 5. The January 1, 2019 balance in Class 10.1 was $25,500. The only asset in this class was the CEO's $510,000 Rolls Royce. Because of public relations concerns with such an extravagant vehicle, the car was sold during 2019 for $385,000. The January 1, 2019 balance in Class 13 was $149,500, reflecting improvements that were made in 2017, the year in which the lease commenced. These improvements were made on a property leased as office space for the Company's executives. The basic lease term is for 6 years, with an option to renew for a period of 2 years. Additional improve- ments, costing $75,000, were made during 2019. 7. The January 1, 2019 balance in Class 50 was $47,000. During 2019, there were additions to this class with a capital cost of $23,500. 8. The January 1, 2019 balance in Class 53 was $645,000. During 2019, the Company acquired additional manufacturing and processing equipment at a cost of $232,000. Bodlink Manufacturing always takes maximum CCA on each Class of depreciable assets. Required: Calculate the maximum CCA that can be taken by Bodlink Manufacturing on each class of assets for the year ending December 31, 2019 and calculate the UCC for each class of assets on January 1, 2020. In addition, determine the amount of any capital gain, recapture, or terminal loss that arises. Ignore GST/HST/PST considerations and the replace- ment property rules that are covered in Chapter 8. 6