The Nelson Company has a taxation year end of December $31.$ On January $1$ of the current year, the UCC of Class $8$ was $$80,000.$ The Nelson Company has a policy of always deducting maximum CCA. Each of the following questions deals with transactions during the current year which involved Class $8$ property. Choose the best answer for each question.

A class $8$ property with a capital cost of $$15,000$ was sold for $$26,000$ on September $1,2023.$ Minimum UCC on January $1,2024$ is:

$$91,000$

$$20,000$

$$60,800$

$$67,000$

$$72,000$

$$10,000$

$$98,000$

$$22,000$

$$25,000$

$$4,000$

$$13,000$

$$43,200$

$$52,000$

$$32,000$

$$10,800$

$$76,000$