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 Ending UCC for 2016