Jean Brochet uses an automobile in his unincorporated business. It cost $53,000 in 20X4, with maximum CCA being deducted in that year. The purchase was financed with a bank loan of $37,000. For 20X5, the interest on this loan was $4,440. The automobile is used exclusively for business purposes, with the 20X5 operating costs totaling $7,500.

In determining his 20X5 Canadian business income, his maximum automobile related deduction will be:

	A.	$19,590.
	B.	$18,800.
	C.	$24,665.
	D.	$20,150.