On January 1, 2018, ABC Ltd. signed a five-year lease for retail space for a store. The lease expires on December 31, 2022, and has two successive renewal options for three years each, In 2020, ABC Ltd. made $60,000 of leasehold improvements to this space. Assuming that ABC Ltd. has a December 31 year end, what is the maximum capital cost allowance claim that ABC Ltd. can make in 2020 in respect of these improvements? Select one: A. $11,250 B. $15,000 C. $18,000 D. $7,500