Show all steps and answer the following questions (Canadian tax)

a. Calculate the maximum CCA available to Ms. Kaplan in 2019. b. Calculate Ms. Kaplan's minimum net income for tax purposes (Division B income) and taxable income. c. Calculate the ending balance of Ms. Kaplan's capital loss carry forward and non-capital loss carry forward.

6. (45 minutes)(21 marks) DC lBompany ("DOC") is sole proprietorship carried on by Ms. Kaplan. She has provided you with the following information in respect of the undepreciated capital cost balances and certain transactions that took place during 2019 for her business. . Opening UCC balances are as follows: 0 lL'ilass 1 - $T0.000 c lBless 8 - $100,000 0 lBless 10 - $8,000 0 Class 10.1 - $9,000 0 Class 50 - $13.00!} :- DOC. acquired new fumiture and xtures costing 550.000. They also sold some existing iumiture and xtures tor $20,000. The original cost at these was $30,000. Assume no gain or loss was realized for accounting purposes. - DOC entered into a new lease agreement for ofce space near it's existing building. The agreement is for a period of 72 months. with 2 renewal options for an additional 24 months each. DOG made improvements of 512.000 to the oice during the year. - DCC disposed of all of its Class 50 assets for $ni| proceeds. These assets originally cost $40.000 and had a net book value of $15,000 for accounting purposes at time of sale. DOC recorded a loss of $15,000 for accounting purposes. - DCC sold its Class 10 vehicle for proceeds of $25000. The vehicle originally cost the company $20,000. Assume no gain or loss was realized for accounting purposes. - DCC also sold its Class 101 vehicle for proceeds of 512.000. The vehicle odginal cost 040.000. Assume no gain or loss was realized for accounting purposes. - DOC capitalized landscaping costs of $15,000 for accounting purposes. Ms. Kaplan has also told you that her business earned a net income of $100,000 for accounting purposes. which includes 820.000 of income tax expense. and 830.000 of depreciation. Lastly. his. Kaplan had an opening net capital loss carry forward of 51.000 and an opening non-capital less carry forward of $145,000