Saul owns two residential rental properties at the beginning of the year. Both properties are in separate CCA classes: Property A is in Class 1 with a maximum CCA rate of 4%, while Property B is in Class 3 with a CCA rate of 5%. At the beginning of the year, Property A has a UCC balance of $1,500,000 and Property B has a UCC balance of $500,000.Part way through the year, Saul replaces Property B for a new property, PropertyC. The sale of PropertyB results in CCA recapture of $25,000. Property C has a capital cost of $400,000 of which $100,000 is allocated to the land. The gross rental income and rental expense for each property for the year are as follows: Property A Property B Property C Total Gross Rental Income $150,000 $50,000 $30,000 $230,000 Rental Expenses -$90,000 -$77,000 -$25,000 -$192,000 $60,000 -$27,000 $5,000 $38,000 What is the maximum amount of CCA that Saul would be allowed to deduct in calculating his net rental income for the current year? A. $78,000. B. $60,000. C. $38,000. D. $13,000. E. $63,000. F. $5,000. G. Nil - no CCA can be deducted on rental properties. H. $12,000