Sherry owned a rental property. She originally acquired the property for $260,000 with $200,000 of the cost attributed to the building. Over the years, Sherry has claimed CCA of $32,000, such that her UCC at the beginning of the year was $168,000. The rental property is the only asset in the class. This year, she sold the property for $214,000, with $160,000 of the sale price attributed to the building. Requirement: Calculate the impact of the sale of property to the tax position of Sherry in the year of sale. F