On December 1 of the previous year, a corporation spends $126,000 on leasehold improvements to a building which it rents for use in its business activities. The lease was signed in the previous taxation year and has a term of 10 years. There are two renewal options, each for a term of 3 years. What is the maximum CCA claim on these improvements for the current taxation year which ends December 31?

Question 9 options:

A. $12,600.

B. $9,692.

C. $4,846.

D. $6,300.