Listen of the following statements about the spousal tax credit, which one is correct? In the year of separation or divorce, an individual can claim both spousal support payments and the spousal tax credit. It can be claimed by either spouse. To claim this credit, the claimant must be legally married to the relevant individual. If the individuals are married during the year, the base for the credit must be reduced by the spouse's income since the date of the marriage. Page 2 of 22 Next Page Listen The Nelson Company has a taxation year end of December 31. On January 1 of the current year, the UCC of Class 8 was $80,000. The Nelson Company has a policy of always deducting maximum CCA. An additional class 8 asset was purchased for $20,000 on April 1. 1. Maximum CCA for Class 8 is: 2. Minimum UCC on January 1 of the following year is: Paragraph v B