ABC Limited is a public company commenced operations on November 1st of the current year. ABC Limited will have an October 31 year end. ABC Limited purchased the following computer and computer-related items for use in the business.

Laptop computer	$2,200
Microsoft operating system for laptop computer	300
Microsoft office 365 (applications software) annual subscription fee (for 12 months)	100
Various other applications software programs	600

Which ONE statement below most accurately describes the maximum tax deduction allowed for the current year on the above purchases?

Group of answer choices

a) CCA of $1,815 on the laptop computer, a deductible business expense of $100 for the annual subscription to Microsoft Office 365 and CCA of $900 on the operating system and other applications software combined

b) CCA of $750 on the laptop and related operating system combined and CCA of $350 on the applications software (Microsoft office and other applications combined)

c) CCA of $2,062 on the laptop and related operating system; a deductible business expense of $100 for the annual subscription to Microsoft Office 365 and CCA of $600 on the various other applications software

d) CCA of $375 on the laptop and related operating system and CCA of $350 on the applications software (Microsoft office and other applications combined)