Opening UCC balances

Class 1 $330,000

Class 8 $56,000

Class 10.1 $21,000

Class 13 $45,000

Class 50 $260,000

The company sold an auto on July 1, 2020. The auto had been purchased two years prior for the sales force for $43,027.

The company purchased a new auto for the sales force on the same day for $43,099.

Calculate the maximum impact on business income from automobiles. Ignore HST implications.