On June $1,2023,$ Beta Ltd$,$ a CCPC$,$ purchased a franchise for $$115,000.$ The franchise has a limited life of $13$ years. Assuming that this is the only asset purchased by Beta in the taxation year, which one of the following amounts represents the maximum amount of capital cost allowance that Beta can deduct for its year ended July $31,2023?$ Ignore the leap year.

a$)$ $$115,000($b$)$ $$13,269($c$)$ $$2,218($d$)$ $$7,780$