Q $5.$ At the beginning of $2023,$ Marquee Inc. has two properties in Class $10.$ that are used in its

business The opening UCC balance in this class is $$7,423.$ The capital cost of each of the two

properties is $$7,500.$ On June $30,2023,$ one of the properties is sold for $$7,950.$ There are no

other additions or dispositions to Class $10$ for the taxation year ending December $31,2023.$ What

are the income tax consequences of the Class $10$ property disposition for $2023?($Hint: Consider

both CCA and any taxable gains$/$losses$).$ In addition, calculate the UCC balance as of January $1,$

$2024.$