Question $13$

Maxine's Cleaning Services is a Canadian controlled private corporation $($CCPC$)$ with a December $31$ taxation year end. Maxine Brott is the sole shareholder of the corporation and actively participates in the business as an employee.

Because of the extensive travel required in supervising her employees, the Company provides Ms$.$ Brott with a car. During the first $6$ months of $2021,$ the provided car was a Honda Accord that had been purchased in $2019$ for $$29,000.$ During this $6$ month period, she drove the car a total of $23,000$ kilometers, of which $15,000$ were for employment purposes and $8,000$ for personal use. The Class $10$ UCC balance at the beginning of $2021$ was $$15,950.$

On July $1,2021,$ the Honda Accord was sold for $$25,000.$ It was replaced with a BMW $7$ Series sedan at a cost of $$105,000.$ During the period July $1,2021$ through December $31,2021,$ she drove the vehicle a total of $37,000$ kilometers, of which $18,000$ were for employment purposes and $19,000$ for personal use.

Throughout $2021,$ the Company paid for all operating costs of both vehicles, a total of $$12,300.$

Other than the Honda Accord and the BMW sedan, the Company did not own any other vehicles during $2021.$ During the period January $1,2021$ through December $31,2021,$ an automobile was always available to Ms$.$ Brott.

Required: Determine the following:

A$.$ The income tax consequences to Maxine's Cleaning Services that result from owning and selling the Honda Accord and owning the BMW sedan during $2021.$

B$.$ The minimum amount of the taxable benefit that Maxine will have to include in her $2021$ employment income.

Ignore GST$/$HST and PST considerations in both parts of this question.