Undepreciated capital cost $($UCC$)2$:

Class $1$ $$250,000$

Class $8-$ includes display fixtures only $20,000$

Class $10\mathrm{.}118,000$

Class $1485,000$

Class $508,700$

$4.$ In December $2023,$ NDDL sold its only building for $$590,000($land $$240,000$; building

$$350,000)$ and leased a new facility. NDDL acquired this building in January $2023$ at a cost of

$$400,000($land $$100,000$; building $$300,000).$ NDDL immediately spent $$20,000$ for leasehold

improvements in the new facility. The lease is for three years with two $5-$year renewable options.

$5.$ In December $2023,$ NDDL sold all its display fixtures for $$15,000($original cost $$30,000).$ New

fixtures were temporarily lent by a supplier.

$6.$ On June $1,2023,$ NDDL sold an automobile for $$20,000.$ The

$7.$ On August $1,2023,$ NDDL purchased a new computer system costing $$35,000.$ This cost included

$$5,000$ for computer software. The old computers, which originally cost $$15,000,$ were sold for

$$6,000.$