On January 1, 2011, Mick Goldberg invested in an apartment project in Prince George, BC on an all-equity basis with no debt financing. The property cost $1,700,000 with the following apportionment:

Land $350,000

Structure $1,000,000

Furniture & Appliances $300,000

Paving & Sidewalks $50,000

On January 1, 2017 Goldberg sold the investment for $2,750,000 with the following apportionment at the time of sale:

Land $1,000,000

Structure $1,660,000

Furniture & Appliances $50,000

Paving & Sidewalks $40,000

During the six-year holding period he claimed the maximum CCA available, i.e., his CCA claim was not restricted by low income levels. Assume that Goldberg is in a 50% tax bracket, the price appreciation is treated as a capital gain (only one-half taxable), and Goldberg has no capital gains exemption available. The applicable CCA rates are as follows: Structure (Class 1) is 4% furniture and appliances (Class 8) is 20% and parking areas, roads, and sidewalks (Class 17 assets) is 8%.

What is the undepreciated capital cost for the structure, furniture, and appliances, and paving and sidewalks, respectively, as at January 1, 2017?

A. $776,730; $83, 728; $32,573

B. $799,065; $88,474; $31,636