Microfast Ltd$.$ has a calendar$-$based taxation year ending December $31.$ As of January $1,2022,$

Microfast had a $$347,291$ UCC balance for its Class $8$ depreciable property.

Other information:

On March $1,2022,$ the company purchased class $8$ property for $$111,256.$ As a result of trading in older class $8$ property, the company received a trade$-$in allowance of $$20,000,$ resulting in a net cost for the new property of $$91,256.$ The capital cost of the property traded in was $$58,425.$

It is the policy of the company to deduct the maximum CCA in each year.

Required: Calculate the maximum CCA for the $2022$ taxation year. Your answer should include

the maximum CCA for this class. In addition, indicate the amount of any recapture, terminal loss, or taxable capital gain that results from dispositions in $2022.$ The UCC balance on January $1,2023,$ is not required. Assume that any purchases of depreciable property would have met the conditions to qualify for the ASCII. Ignore any GST$/$HST or PST considerations.