Engineering has the following information related to Class 8 assets for the year. Beginning Balance: 78000 Cost of additions: 27000 Proceeds of disposition: 20500 (original cost of disposed property: 41000) The Class 8 rate is 20%. Assuming DRG takes the maximum CCA deduction for this class, what is the UCC balance of the Class 8 assets at the end of 2020? Choose the correct answer. A.54,300 B.66,950 C.73,450 D.61,100