Which of the following statements regarding recapture is correct? Recapture occurs when there is a positive UCC balance in a class at the end of the taxation year, even if there are assets remaining in the class. Recapture occurs when there is a negative UCC balance in a class at the end of the taxation year, even if there are assets remaining in the class. Recapture occurs when there is a positive UCC balance in a class and there are no assets in the class. Recapture is deductible in the calculation of business income