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 $18,000 to install the machine and pays a non-refundable provincial sales tax of $6,500. The machinery is Class & equipment with a CCA rate of 20%. Assuming that the opening UCC for Class & assets is $0, what is the maximum CCA that can be deducted for this machine in fiscal year 2020? Choose the correct answer. OA. $23,400 OB. $16,900 C. $8.450 D. $25,350