SAMI Ltd. was incorporated on January 1, 2020. The incorporation costs were $4,500. SAMI then purchased WELL Co. The assets of WELL Co. included $80,000 of equipment, goodwill of $50,000 and a customer list valued at $30,000. SAMTs year-end is December 31. The company maximizes its allowable deductions. How much is SAMI'S Class 14.1 UCC at the end of 2020? Multiple Choice $74,000 $78,162 $149,387 $75,387