According to ITA 13(26) through 13(32), rental buildings are considered to be available for use and thereby eligible for CCA Deductions at the earliest of which of the following: a. When substantially all or more than 90% is used for the purpose for which it was acquired. b. None of the Above c. The year in which amortization is first recorded on the property under generally accepted accounting principles. d. The 2nd taxation year after the