On January 1, 2022 Jorge purchased two newly constructed rental buildings for $850,000 each. Of the total cost of $850,000 for each building, $100,000 represents the value of the land on which the building is situated and the remaining $750,000 was attributable to each building. One building contains four suites and is rented to students. The other building is rented to a florist business. Each of the buildings is in a separate Class 1. Rental income (before CCA) for 2022 is $30,000. Ignore the rental property restrictions on CCA. The maximum CCA deduction for 2022 is:

a. $112,500. b. $90,000. c. $135,000. d. $60,000.