Several years ago, Solea Company purchased a new Mercedes Benz that is used exclusively for business use. The car is in a separte class 10.1. On January 1, 2015 the UCC balance is $17,850. On August, the car was sold for $17,000. For 2015 tax purposes, the company will report a?

a. Terminal loss of $850

b. Recapture of $850

c. CCA deduction of $2,678

d. CAA deduction of $2,245