On the sale of assets, which of the following statements is false? A purchaser can allocate the total price among the various assets, and ignore the allocation specified in the purchase agreement, if they believe their allocation is reflective of a fairer measure of the individual asset values. A purchaser can accurately calculate the future capital cost allowance (CCA) available after acquisition. J A vendor corporation can accurately anticipate its current tax liability. The vendor can be certain of the amount and timing of future taxes occurring from a corporate distribution of its earnings