In 2014, Peter bought a piece of machinery, at a cost of $10,000, for his business. It is the only property in its class at the beginning of 2019. The class has a UCC of $6,000. He sold the piece of machinery in 2019 and did not buy any other property in that class. Calculate the following: (a) Terminal loss by assuming that he has sold machinery for $ 4000 (b) Capital gain and Recapture by assuming that he has sold machinery for $ 12000. (NOTE: For both (a) & (b) also discuss the treatment of respective results i.e terminal loss, capital gain and recapture)