Can someone explain how is $7346 the correct answer? What is the explanation for it? Thank you

Arlington is a proprietorship that has a calendar fiscal year. The proprietorship begins operations on April 1 of the current year and acquires a machine on December 1 of the current year. The machine has a cost of $26,500 and Arlington incurs an additional $6,000 in expenses for installation. The machine is a Class 8 asset with a rate of 20%. What is the maximum CCA deduction Arlington can take on this asset for the April 1 to December 31 of the current fiscal year? Assume a 365 day year. Round your answer to the nearest whole dollar. A. $4,897 B. $9,750 C. $7,346 D. $2,449