A proprietorship has a calendar fiscal year and acquires a machine on April 1, 2020. The machine has a cost of $60,000. The proprietor pays a contractor $16,000 to install the machine and pays a non-refundable provincial sales tax of $9,000. The machinery is Class 8 equipment with a CCA rate of 20%. Assuming that the opening UCC for Class 8 assets is $0, what is the maximum CCA that can be deducted for this machine in fiscal year 2020? Choose the correct answer. O A. $17,000 O B. $8,500 OC. $25,500 OD. $22,800