Saul owns two residential rental properties. 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 $2,000,000 and Property B has a UCC balance of $1,500,000. Property A had net rental income before CCA of $60,000, while Property B had a net rental loss before CCA of $12,000. What is the maximum amount of CCA Saul would be allowed to deduct in calculating net rental income for the current year?

A.$75,000.

B.$175,000.

C.$12,000.

D.$48,000.

E.$80,000.

F.$60,000.

G.Nil - no CCA can be deducted on rental properties.

H.$155,000.