On January 1, 2021, Kellar Ltd. has the following UCC balances. (Click the icon to view the UCC balances.) For the taxation year ending December 31, 2021, Kellar Ltd. has determined that its Net Income, before any deduction for CCA, amounts to $43,200. As the company does not have any Division C deductions, Taxable Income, before any deduction for CCA, would also amount to $43,200. (Click the icon to view the information on depreciable property.) Required Requirement A. Calculate the maximum CCA claim by Kellar Ltd. for the taxation year ending December 31, 2021. (Round your answer to the nearest dollar.) The maximum CCA claim is $ Requirement B. As Kellar's tax advisor, indicate how much CCA you would advise them to claim for the 2021 taxation year and the specific classes from which it should be claimed. Provide a brief explanation of the reason for your recommendation. In providing this advice, ignore the possibility that losses can be carried either back or forward. In other words the goal is simply to reduce taxable income, and therefore taxes payable, to nil. Explain the best way to make your recommendation. Choose the correct answer below.