Sunpeel Ltd., with a taxation year that ends on December 31, has a Class 10 (30 percent) UCC balance on January 1, 2020 of $900,000. During 2020, it acquires 10 eligible AccII cars at a cost of $25,000 each, for a total addition of $250,000. The Company also disposes of 8 cars for total proceeds of $120,000 with original purchase cost totaled at 190,000 for these vehicles.

Required: Determine the maximum Class 10 CCA that Sunpeel can deduct for 2020, as well as the January 1, 2021 UCC balance.