In the current fiscal year, a corporation acquired a rental property from its sole shareholder. The building was transferred at its fair market value of $125,000, but was not allocated to a separate Class 1. The shareholder originally paid $150,000 for it. The property was included in Class 1 (4%) on the shareholder's tax return. The shareholder has earned rental income on the property since its acquisition. The undepreciated capital cost of the building at the time of the transfer was $120,000 Which one of the following amounts represents the maximum allowable capital cost allowance that the corporation may claim for this building in the current fiscal year? Select one OA $2,500 OB. $4,800 OC $5,000 OD. $2,400