Misty International invested in equipment in 2019 with an initial cost of $744,000. It falls under asset class 8 with a CCA rate of 20%. The equipment was sold in 2021 for $320,000. a) Calculate the beginning UCC, CCA, and ending UCC for 2019, 2020, and 2021. (2 points) b) Was there a capital gain when the machinery was sold? Explain your answer. (1point) c) Was there a CCA recapture or terminal Loss? Explain