A proprietorship has a calendar fiscal year and acquires a machine on April $1$ of the current year. The machine has a cost of $$52,000.$ The proprietor pays a contractor $$21,500$ to install the machine and pays a non$-$refundable provincial sales tax of $$8,700.$ The machinery is Class $8$ equipment with a CCA rate of $20\%.$ Assuming that the opening UCC for Class $8$ assets is $$0,$ what is the maximum CCA that can be deducted for this machine in the current fiscal year?

A$.$ $$8,220$

B$.$ $$24,660$

C$.$ $$16,440$

D$.$ $$22,050$