Kane Company is in the process of purchasing a new machine for its production line. It is near the end of the year, and the machine is being offered at a special discount if purchased before the end of the year. Kane has determined that the capital cost allowance (CCA) deduction on the new machine for the year of purchase would be $13,000. The tax rate is 30%. If Kane purchases the machine and reports a positive net income for the year, what would be the tax savings from the CCA tax shield related to this machine for the year of purchase?

Select one:

a. $13,000.

b. $9,100.

c. $0.

d. $3,900.