The information provided below is related to Class 8 assets for the current year 2020. 

• Undepreciated Capital Cost (UCC) beginning balance: $85,000 

• Cost of additions: $17,000 

• Dispositions (reduction for disposals): $7,000 

The Class 8 rate is 20%. Using only this information, what is the maximum capital cost allowance (CCA) deduction for the Class 8 assets during 2020? 

Choose the correct answer. 

A. $20,000 

B. $18,000

C. $19,000 

D. $22,100