In 2018 an asset was purchased for 8,000,000. It was not eligible for initial allowance. annual allowance rate was 10%. The asset was sold in 2022 for 8,500,000. Capital allowance is on the straight-line basis. The balancing adjustment is: a. A Balancing allowance of $3,200,000 b. A Balancing Charge of $3,700,000 c. A Balancing Allowance of $4,500,000 d. A Balancing Charge of $3,200,000