Maple Enterprises Ltd. has always claimed maximum CCA. Maple had the net income of $100,000 excluding the following capital transactions: 1. The undepreciated capital cost of certain CCA classes at the end of the previous taxation year was as follows: Class 1 Class 8 $200,000 (one building in class) 190,000 2. In 2020, the company expanded into the manufacturing business by purchasing the following assets: Equipment (manufacturing) Product licence for an indefinite period $30,000 10,000 3. The building was sold in 2020 for $260,000 (original cost-$230,000). 4. During 2020, the company purchased office furniture for $14,000. Required: Complete the table below to calculate Maples's net income for tax purposes for the 2020 taxation year. (If an item is not relevant, leave blank. Use a minus sign (-) when entering numbers that reduce UCC.) UCC, beginning of year Add Purchases Less Disposal Recapture Less CCA Ending UCC Capital Gain Taxable Capital Gain Class 14.1 Class 53 Class 1 Class 8 Intangible Manufacturing Building Furniture License equipment $ 200,000s 190,000 $ ol$ 0 $ os 14,000 $ 10,000 $ 30,000 $ (230,000) $ $ o $ $ 30,000 S 0 $ 0 $ 0 $ 0 $ 30,000 $ 0 S 204,000 $ 10,000 $ 60,000 $ 30,000 Business income $ 100,000 $ 30,000 Recapture Less CCA Taxable Capital Gain Net Income for Tax purposes $ 130,000