Linda sells her business assets year, please see the followinginformation:

VoluntaryDisposal

Proceeds

Cost

UCC

Replacement Cost, purchased in the same year.

Equipment

$200,000

$100,000

$70,000

$200,000

Land

$100,000

$50,000

-

$90,000

Please calculate the minimumCapital Gainand Recapture ontheEquipment,this year?

Capital Gain is $ 100,000 Recapture is $130,000

Capital Gain is $ 0 Recapture is $0

Capital Gain is $ 100,000 Recapture is $30,000

Capital Gain is $ 50,000 Recapture is $30,000