Canadian Taxation:
Could anyone please help me with the below question in regards to the Capital Gain Calculation for Class 14.1 Assets (Goodwill)?

The PDF for question 1 has been attached.
On Fact 4, Goodwill (Class 14.1) has an Original Cost of $32,000 with Proceeds of $40,000.

Shouldn't this have resulted in a Capital Gain of $40,000 - $32,000 = $8,000 and an addition of $8,000*0.5 = $4,000 to Taxable Income? This was not included in the recommended answer.

According to the CRA website on Capital Gains for Depreciable Property, there is a Capital Gain when the Proceeds > Adjusted Cost Basis - Related Selling Costs. As the pool for Class 14.1 is not reduced to below zero and still includes other properties, there should not be any Recapture or Terminal Loss.

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4037/capital-gains.html#P652_62619

This was my conclusion drawn from the treatment of Class 1 Assets (Buildings) from the answer, and correct me if my understanding is incorrect.
Thank you!