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Four years ago E purchased a photocopy machine for $28,000 and placed it in a separate class 8 . The photocopier was sold for $7,000 in the current year, The UCC balance of this separate class was $16,000 at the beginning of the current year. Net income before CCA is $28,000. What is the increase/decrease to D's net income for tax purposes, if any, for the current year as a result of the photocopier sale? Three years ago, ABC Co. purchased three residential rental properties with the following information: ABC Co. Purchased residential property 4 for $105,000 (land $30,000, bullding $75,000 ). Property 4 had net rental income before capital cost allowance of $1,000. Calculate Net income and ending UCC balances. Leave blank if zero. Indicate the properties that will be pooled and the properties that will be in a separate class