Please answer both questions.

On January 16" of the current year, F Inc. acquired 75% of the shares of G Inc. from an arm's length person. At that time, G Inc. owned Class 8 assets Value $30,000; Cost $50,000; UCC $44,000). What is the amount of the reduction required to the UCC? 14.000 + 5% Oh January 18 of the current year, J Inc. acquired 85% of the shares of K Inc. from an arm's length person. At that time, K Inc. owned two non-depreciable capital assets: Land (Value $100,000; Adjusted cost base $130,000) and Investment in X Inc. (Value $25,000; Adjusted cost base $20,000). What is the amount of the reduction required to the adjusted cost base of the assets? 30,000 + 5%