A company has a January 1, 2021 UCC balance for CCA class 3 of $3,510,500. The last asset of Class 3 was sold for proceeds of $3,600,000. That asset had a capital cost of $3,200,000. No further assets were acquired before the end of the year, and no other assets of this class was owned by the company at the end of the year.

Which of the following answers corresponds to the maximum deduction allowed in relation to the company's Class 3 assets for the year 2021?