Hector has two residential rental properties that are mortgaged. Both properties are in Class 1 with a CCA rate of 4 percent. At the beginning of the year, Property A has a UCC of $650,000 and Property B has a UCC of $1,350,000. Before consideration of CCA, Property A earned net rental income of $61,000, and Property B had a net rental loss of $49,000. What is the maximum amount of CCA Hector will be able to claim this year? a) Nil b) $12,000 c) $40,000 d) $80,000