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