Northern Equipment Rentals Ltd. owns only one asset in a par…

Northern Equipment Rentals Ltd. owns only one asset in a particular CCA class. At the beginning of the year, the class has an undepreciated capital cost of $70,000. The asset originally cost $100,000. During the year, Northern sells the asset to an unrelated purchaser for $42,000. No other property remains in the class at year-end, and Northern makes no acquisitions in the class during the year. Ignoring GST/HST and selling costs, what is the principal income-tax consequence arising from the CCA class?