alpha Ltd. is a Canadian-controlled private corporation operating a small land-development business.

The opening UCC balances are as follows:

Undepreciated capital cost at December 31, 2019 (opening balance for 2020):
Class 8	$ 30,000
Class 10	120,000
Class 10.1 Class 8 (Photocopier)	18,000 8,000

During 2020, the following transactions took place:

Alpha sold the passenger vehicle for $25,000. The vehicles originally cost $50,000 and had a book value of $48,000 at the time of sale. A new vehicle was obtained under a lease arrangement.

Alpha leased an office premises under a three-year lease agreement that began December 1, 2020. At the time, Alpha spent $60,000 to improve the premises. The lease agreement gives Alpha the option to renew the lease for two three-year periods. As an incentive, the landlord offered Alpha $20,000 toward these renovations.

Alpha began manufacturing pre-fab homes on June 1, 2020. At that time, it acquired the following:

License: right to manufacture for 10 years	$ 90,000
Manufacturing equipment	105,000
Trucks	60,000

During the year the company sold the photocopier for 6,000. This machine had originally cost $12,000. It replaced the copier with a leased copier.

REQUIRED:

Calculate the CCA for 2020 and indicate any recapture, terminal losses or taxable capital gains that may need to be added to income