In 2021, Erker Corporation incurred costs of $75,000 for leasehold improvements to its newly rented building. The lease was signed in 2021 for an initial term of three years plus four renew terms, each renew term has one year. Which one of the following amounts represents the maximum capital cost allowance claim in 2021?

A. $16,071 B. $37,500 C. $28,125 D. $22,500