Suppose your company is considering buying a van costing $100,000, including any set-up costs that must be capitalized. The CCA rate for the asset class is 20%. The corporate tax rate is 40%. Develop a CCA, CCA tax shields, and UCC schedule (similar to the example in the lecture notes) for the first 10 years. Suppose the company decides to sell the van after three years for $30,000 and terminates the asset pool. Calculate the tax results. What if the sales price is $60,000? Provide an explanation for the tax results.