Maple Enterprises Ltd$.,$ a public corporation, has always claimed maximum CCA. The following information relates to the corporation$$s capital transactions:

The undepreciated capital cost of certain CCA classes at the end of the previous taxation year was as follows.

Class $1$ $ $242,000($one building in class$)$

Class $8229,900$

In $2023,$ the company expanded into the manufacturing business by purchasing the following assets.

Equipment $($manufacturing$)$ $$36,300$

Product licence for an indefinite period $12,000$

The building was sold in $2023$ for $$314,600($original cost$$$$278,300).$

During $2023,$ the company purchased office furniture for $$16,900.$

Required:

Complete the table below using the given information. $($If an item is not relevant, leave blank. Use a minus sign $(-)$ when entering numbers that reduce UCC.$)$Answer is complete but not entirely correct.

Business income:

Recapture

Less: CCA

Net Increase $($decrease$)$ to business

income

Taxable Capital Gain $($allowable capital

loss$)$