A proprietor purchased a coffee shop business on September 3, 2018, the assets included a 10-year franchise agreement for $20, 000 and leasehold improvements for $15, 000 on a 3-year lease with no renewal. What maximum amount would be claimed for capital cost allowance (CCA) for the December 31, 2018 taxation year A)$822 B)$1, 151 C)$1, 480 D)$1, 644