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Tarantula Corp. reported the following information about the only machine that it owns:
Date of purchase March 31, 2020
Capital cost $200,000
Estimated useful life 10 years
Estimated residual value $20,000
CCA Class Class 10 (30%)
Question 1: Tarantula uses straight-line depreciation to the nearest month for accounting purposes. Assume that at the end of calendar 2019, the UCC for this machine is $83,300. Tarantula sells the machine on January 2, 2020 for $90,000, and does not replace it. The recapture of CCA or terminal loss would be
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