Sherry owned a rental property in 2020 (Class 1, 4%). She originally acquired the property for $260000 with $200000 of the cost attributed to the building. In past years, Sherry has claimed CCA of $32000. The rental property is the only asset in the class. This year, she sold the property for $214000 with $160000 of the sale price attributed to the building. Please describe all the tax consequences related to above information in 2020, and state the balances of all ending UCC balances for December 31, 2020 related to the above