You purchased a box-making machine that cost $40,000 five years ago. At that time, the system was estimated to have a service life of five years with salvage value of $5,000. The estimates are still good. The property has been depreciated at a declining balance CCA rate of 30%. Now (at the end of year 5 from purchase) you are considering selling the machine for $10,000. What UCC should you use in determining the disposal tax effect?