On January 1, 2022, Kodiak Ltd. has the following UCC balances. View the UCC balances. For the 2022 taxation year ending December 31, Kodiak Ltd. has determined that its net income, before any deduction for CCA, amounts to $42,900. As the company does not have any taxable income deductions, taxable income, before any deduction for CCA, would also be $42,900. View the depreciable property information. Requirement A. Calculate the maximum CCA claim by Kodiak Ltd. for the 2022 taxation year. (Round your answer to the nearest whole dollar.) What is the maximum CCA claim? Requirement B. As Kodiak's tax advisor, indicate how much CCA you would advise them to claim for the 2022 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. UCC Balances Class 8 $ 162,600 Class 10 111,800 Class 12 42,200 Class 13 179,600 Class 14.1 132,830 - Depreciable property information Other information related to the company's depreciable property is as follows. 1. All of the Class 12 property was purchased in 2021. 2. The leasehold improvements were made in September 2020 at a capital loss of $239,700. 3. In 2021, the capital cost of additions to Class 10 was $51,700, while the proceeds from dispositions in this class totalled $28,500. In no case did the POD exceed the capital cost of the properties sold, and there was still property in the class as of December 31, 2022. 4. There were no 2022 additions or dispositions to classes 8, 12, 13, or 14.1. 5. The company has always deducted the maximum amount of CCA. Explain the best way to make your recommendation. Choose the correct answer. A. Deduct the required amount from the balances with the lowest rates. B. Deduct the required amount from the balances with the highest rates. C. Deduct the required amount from the largest balances first. OD. Deduct the required amount from the smallest balances first. Complete the table below with how much CCA you would advise them to claim in each class for the 2022 taxation year. (Round your answers to the nearest whole dollar. If an input field is not used in the table, leave the input field empty; do not enter a zero.) Class 8 Class 10 Class 12 Class 13 Class 14.1 Total CCA