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Question 1: At the beginning of 2019, Marquee Inc. has two assets in Class 10. The balance in this class is $7,423. The cost of each asset in the class was $7,500. On June 30, 2019, one of the assets is sold for $7,950. There are no other additions or dispositions prior to the Company's December 31, 2019 year end. What is the effect of the disposition on the Company's 2019 net business income?
Terminal Loss of $77
CCA Deduction of $77
Recapture of $77
Terminal Loss of $527
Recapture of $527
CCA Deduction of $527
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