ACB Engineering has the following information related to Class 8 assets for the year 2020. Beginning Balance: $88,000 Cost of additions: $30,000 Proceeds of disposition: $18,500 (original cost of disposed property: $37,000) The Class 8 rate is 20%. Assuming ACB takes the maximum CCA deduction for this class, what is the UCC balance of the Class 8 assets at the end of 2020? ODOC Choose the correct answer O A. $61,400 O B. $68,100 O C. $78,450 OD. $89.950