SINCO Ltd$.$ purchased a piece of equipment in $2000.$ The UCC amounts for this equipment are given in the following table:

Year

Adjustments to UCC from purchases and dispositions

Base UCC amounts for CCA

CCA

Remaining UCC

$2000$

$$200000$

$$100000$

$$25000$

$$175000$

$2001$

$0$

$$175000$

$$43750$

$$131250$

$2002$

How much could SINCO Ltd$.$ claim as CCA in $2002?$

Question $14$ options:

$$40250\mathrm{.}50$

$$26250\mathrm{.}00$

$$62500\mathrm{.}00$

$$131250\mathrm{.}00$

$$32812\mathrm{.}50$