Mika Finnegan uses an automobile in a business that she carries on as a sole proprietor that uses a December $31$ fiscal period. The automobile cost $$88,000$ in $2022,$ with maximum CCA being claimed for that

year. The automobile is not a zero$-$emission vehicle. The purchase was financed with a bank loan of $$70,000.$ In $2023,$ the interest on this loan was $$8,860.$ The automobile is used exclusively for business

purposes with the $2023$ operating expenses totalling $$6,600.$ In determining the impact on her $2023$ business income, her maximum automobile related deduction will be:

A$.$ $$15,860.$

B$.$ $$9,260.$

C$.$ $$14,840.$

D$.$ $$23,340.$