A business has $5,000 in Taxable Income before CCA in the current year. The management anticipates a high income for the subsequent year. The maximum CCA deductible for the year in Class 8 is $5,000 and the maximum CCA deductible for the year in Class 12 is $5,000. To minimize the subsequent year's taxes, the business should:

Select one:

A.

claim maximum CCA on Class 8 and Class 12.

B.

claim maximum CCA on Class 8 only.

C.

claim maximum CCA on Class 12 only.

D.

claim no CCA for the year.

E.

claim $2,500 CCA on Class 8 and $2,500 CCA on Class 12.