In$2023,$ a business only requires a CCA claim of $ $10,000$ to reduce its net income to nil. Maximum CCA for $2023$ would be $ $70,000.$ The business has three classes of depreciable property to choose from all with different CCA rates. The CCA claim of $ $10,000$ could be made for any of the three classes. The business should claim CCA from the lowest rate class.

A$.$

$$False$,$ it does not make a difference from which class the CCA is claimed.

B$.$

$$True$,$ in general where there is a$$ choice, CCA should be claimed from the class with lowest CCA rate.

C$.$

$$False$,$ in general where there is a$$ choice, CCA should be claimed from the class with highest CCA rate.

D$.$

$$False$,$ in general where there is a$$ choice, CCA should not be claimed from the class with the lowest or the highest CCA rate.