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When there is a disposition of a depreciable property, an amount will be deducted from the UCC balance in the relevant CCA class. The deduction will be equal to the lesser of:a. The undepreciated capital cost and the proceeds of disposition.b. None of the choices.c. Proceeds of disposition and the capital cost of the individual asset.d. The capital cost of the individual asset and the undepreciated capital cost.
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