Sarah Fleming has two Class 1 rental properties that are both subject to a 4% CCA rate. Property 1 has a UCC balance at the beginning of the year of $570,000 and has rental income before the deduction of CCA of $47,000. Property 2 has a UCC balance of $965,000 at the beginning of the year but has a rental loss before CCA of $24,000. What is the maximum amount of CCA that Sarah can claim in the current year? OA. $61,400 B. $22,800 O C. $47,000 O D. $23,000