Giacomo has three rental properties. His rental operations may be summarized as follows:

Rental property #1 incurred a net rental income of $1,820, propertry#2 realized a net rental income of $660 and property#3 produced a net rental loss of $3,360. Given a CCA rate of 5%, what is the maximum that Giacomo can claim for capital cost allowance this year?

a. $0

b. $2,580 for rental properties # 1 and # 2

c. $129 for both rental properties # 1 and # 2

d. $1,920 for rental property # 1