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

2020.

Undepreciated Capital Cost (UCC) beginning balance:

$105,000

Cost of additions:

$25,000

Dispositions (reduction for disposals):

$10,000

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?

A)24 000

B)28 500

C) 25 500

D) 22 500