The undepreciated Class $8$ fraction $(20\%$ depreciable$)$ at the beginning of $2002$ is $$72,000.$ In $2002,$ the company purchased a property of the same class for $$100,000.$ In the same year the company sold equipment for $$10,000.$ If the half$-$rate rule applies, the UCC at the end of $2002$ is

Answer

a$)110,880$

b$)172,000$

c$)$ $$162,000$

d$)$ $$138,600$