Fred Tupper operates the Lazy Dog Ranch. On May 1, 2020 Fred purchased a new tractor for $100,000. Tractors are treated as a Class 10 asset for CCA purposes with a 30% CCA rate. How much CCA (depreciation for tax purposes) can Fred claim in 2020 (the year that he acquires the tractor), assuming you use the accelerated capital cost allowance method? Select one: a. $30,000 b. $45,000 c. $35,000 d. $50,000