Scott is the sole proprietor of Scott Enterprises. Scott Enterprises closes its books on December 31 and, on January 1, 2024; the following information on its assets was contained in the records of the business as follows: Class Type of Asset CCA rate UCC Original Capital Cost 8 Equipment 20% $106,000 $140,000 10 Vehicles (Trucks) 30% 6,700 80,000 1 Building (the only one) 4% 115,000 440,000 50 Computers 55% 75,000 100,000 Other Information: 1. During 2024, Scott acquire a new BMW to use it in his business, as he need a reliable car to do his deliveries on time. He paid $65,000 including GST of 5%. He will include this in his assets for CCA deductions, in class 10.1 and the CCA rate (30%) 2. During the year ending December 31, 2024, Scott acquired additional class 8 equipment at a total cost of $42,000. This new equipment replaced equipment that had original cost of $45,000, which was sold during the year for total proceed of $35,000. 3. During the 2024 year, Scott acquired additional used truck for total cost of $18,000. Also during the year, Scott sold one of the trucks that was used in his business for proceed of