8. During 2020, a depreciable capital asset with a capital cost of $90,000 and a January 1 undepreciated capital cost (UCC) balance of $79,400, is sold for $103,000. There are no assets left in that class. What are the tax consequences of this sale? A. Business income of $23,600. B. A capital gain of $6,500. C. A capital gain of $13,000 and a recapture of CCA of $10,600. D. A capital gain of $23,600