I don't understand where the 15% in the book value formula comes from. When I used the depreciation formula I got 14%. Any help would be appreciated.

Practice Question 5 Kinnetics Inc. purchased Equipment Z for $25,000 on January 2, 2015. Kinnetics is subject to a 25% tax rate and all of Kinnetics' depreciable assets are Class 10 with a CCA of 30%. Kinnetics Inc. beginning UCC is $90,000 in 2016. In 2016, Kinnetics Inc. replaced Equipment Z with Equipment Z+. It was able to sell Equipment Z for $21,500 and Equipment Z+ cost $27,000. What is the CCA for 2016? Practice Questions 1= 25% CCAG = 30 2 Jan. 2, 2015 = Equipment ? ($ 25,000 ) UCC open 2016 = $ 40,000 2016 disposals = 2 ( $ 21, 500 ) Additions = 2+ ( $27, 000 ) BUdbici = P ( 1 - a )N not sure why d = 1 - JP 25,000 ( - 015) mu 21. 500 25080 21.250 Profit = BV- s 2 $21, 250 - 21, 500 $250 UCC left due to removal of equipment ? = Ullopen - BU = $90, 000 -$21, 250 68 , 750 UEL due to Equipment ( 2+ ) = $27, 000 CCA F ( Ucciest x ( CAW ) + ( UC ( 2 + x i ) ( 68, 750 x 0. 3) + ($27,000 * 0,15) $24, 675