Plurogold is a Canadian public company with a December 31 taxation year end. It is the policy of Plurogold Ltd. to claim maximum CCA for all classes of depreciable property. On January 1, 2021, Plurogold had a $65,000 balance in Class 14.1. During 2021, Plurogold expands it business by purchasing the business of a competitor. The cost of the business includes a payment for goodwill in the amount of $120,000. In addition Plurogold also acquires an unlimited life franchise in 2021 at a cost of $119,500. In 2022, Plurogold sells a portion of its business and, as a consequence, receives a payment for goodwill of $145,000. Determine the taxable capital gain & the Class 14.1 UCC balance at January 1, 2023.?