Voluntary_Disposal Proceeds | Cost UCC Replacement Cost, purchased in the same year. Building $200,000 $100,000 $70,000 $200,000 Land $100,000 $50,000 $70,000 Equipment Class 8 $40,000 $30,000 $10,000 $5,000 This year, Gary, gave you the above Asset transactions from the sale of his business: Applying Defer Capital Gains Section 44, Please calculate only, Gary's minimum Combined Capital Gain on the Building and Land this year