During the 12-month period ended December 31, 2019 ABC Co. purchased a $40,000 (including tax of HST of 13%) passenger vehicle for use by its salesperson in conducting his employment. What is the maximum capital cost allowance that ABC Co. can claim for 2019, assuming that the company is a HST registrant (i.e., the company remits HST)?

(a)$13,500

(b)$10,170

(c)$4,500

(d)$15,255