A1A is a proprietorship that has a calendar fiscal year. The proprietorship begins operations on April 1, 2020 and acquires a machine on December 1, 2020. The machine has a cost of $ 22,000 and A1A incurs an additional $ 5,600 in expenses for installation. The machine is a Class 8 asset with a rate of % 20. What is the maximum CCA deduction A1A can take on this asset for the April 1 to December 31, 2020 fiscal year?

$6,238

B.

$4,159

C.

$8,280

D.

$2079