Assume the following information for Smart Co. (assume the opening UCC balance and all transactions relate to a period of time subsequent to January 1, 2017) Beginning UCC balance: $42.000 Purchased goodwill during the year 524.000 Sold various intangible properties included in Class 14.1 for $35,000 (assume original cost is $40,000) What is the UCC balance at the end of the year, assuming the maximum CCA deduction was taken in the year? Choose the correct answer A 51.550 OB. $29 450 OC. $18,000 OD. 531,000