AP 6-6 Mole ProprietorshipBusiness Income with CQA) Kelonay is an accountant who carries on his practice as a sole proprietor. The practice has a calendar-based fiscal period ending December 31. Kelonay carves on the business in a building that he owns. He purchased the building in 2019 for $550,000, with the estimated value of the land at that time being $125,100 and the remaining $425,000 attributable to the building. Keloney's practice occupies 100% of the building and, because it was a new building when he purchased it, he has elected to place it in a separate class 1. on January 1, 7073, the UCC of the building is $380.000. because he is attracting an increasingly wealthy clientele, Kelonay has decided to upgrade his office. In February 2023, he replaces all his old furniture and fixtures, The old furniture and fixtures had a capital cost of $65,000 and an opening UCC of $41,000 It is all sold for $22,000. The new furniture and fixtures have a capital cost of S136,000. Other property purchases in 2023 are as follows: New computer $1,800 Applications software 2,700 Client list from retiring accountant 32,000 Because he has started to provide in-home services 'or many of