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Alim Inc. purchased Equipment X for $28000 on January 2, 2020. Alim is subject to a 20% tax rate and all of Alim's depreciable assets are with a CCA of 35%. Alim's beginning UCC is $80000 in 2021.
In 2021, Alim Inc. replaced Equipment X with Equipment Y. It was able to sell Equipment X for $21500 and Equipment Y cost $35000. What is the Ending UCC for 2021?
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